It's poor economy to use bank notes to boil water for tea, not very efficient to boil five litres of water to make only one cup of tea, and certainly not effective to produce a cup of tea, when the customer wants a cool drink.
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Cover features
THE LEADERSHIP ROLE OF THE CHAIRMAN
A THOUGHT LEADERSHIP ISSUE The role of the chairman has been in the spotlight recently as a result of the high profile cases where the part played by management in alleged breeches of competition legislation is under scrutiny.
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XBRL EMBRACE IT NOW
Why XBRL? The US Securities and Exchange Commission (SEC) adopted a rule proposal on the 16th of May that makes compulsory the use of XBRL
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Round Up
From the pen...
The exodus issue The policy debate around South Africa's brain drain has been a long, protracted and oftentimes an emotional one.
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GLOBAL NEWS NEWS from KENYA
The 2007 post election violence that rocked the country during December 2007 and most of January 2008 saw the destruction of many businesses and a mass exodus of people, resulting in a huge number of individuals being displaced.
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INDUSTRY NEWS New Competition Law threatens errant directors with 10 year jail term
Directors found guilty of anti-competitive behaviour could face up to 10 years in prison, warns Jean Meijer, competition lawyer at commercial law firm Bowman Gilfillan.
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STRAIGHT SHOOTING Professional Development Update
Quality is key in the rigorous process of qualifying as a South African Chartered Accountant.
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Technical ACCOUNTING
IASB concludes first annual Improvements Project
The International Accounting Standards Board (IASB) has issued Improvements to IFRSs
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Features
WI-FI TECHNOLOGY Is someone watching you?
Have you ever, whilst sitting in a coffee shop, restaurant, airport, hotel or local wireless hotspot using your computer, had the feeling that someone is looking over your shoulder at what you are doing on your computer?
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IDENTITY MANAGEMENT
COLLABORATIVE & CONTINUOUS We all like to think of ourselves as individuals – unique, one of a kind.
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Columns
DEATH AND TAXES TEA WITH A CROCODILE
We all know that tax evasion is criminal and that tax avoidance, if it is not a sham, is lawful. But what of tax avoision?
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NEW GENERATION PRIORITISING INVESTMENT
If we take a look at the well publicised research of Harvard Business School (HBS) and its Profit Success Chain, leaders have to admit that, in business as, people are their most treasured investment.
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WIK EN WEEG KOMMODITEITE SE FRAGMENTASIEBOM
Dit wil dikwels voorkom asof kommoditeitspryse eenvormig styg.
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Special Report - QE Results
CA(SA) qualification results give stunning boost to transformation in accountancy profession
The ongoing quest to grow the number of South Africa's chartered accountants – and, in particular, the relatively small number of black CAs(SA) - continues to bear fruit.
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ISSUES AND OBJECTIVES
The primary objective of Part I of the Qualifying Examination (QE) is to test, to the extent possible in a written examination, candidates' core competence at entry level.
