The Modified Flow-through Principle is a special provision in statement 100 paragraph 3.4.3.1 of the B-BBEE codes that reads: ‘Where in the chain of Ownership, Black People have a flow-through level of participation of at least 51%, and then only once in the entire ownership structure of the Measured Entity, such Black participation may be…
Who says numbers are all cold logic and music all emotion? That’s nonsense, says Lesego Sennelo CA(SA), who appreciates the richness of both Live from the inside out. That’s Lesego Sennelo’s mantra. It’s by rooting yourself in love, and then choosing to live out love through your words and actions, she says, that moment-by-moment, day-by-day,…
Uncertainty is a Certainty Don’t just do something, stand there! Income is not wealth Regulating Crowdfunding in South Africa Uncertainty is a Certainty Just 88 days into the New Year President Jacob Zuma announced a major cabinet reshuffle, prompting a surprisingly quick downgrade from ratings agency S&P Global Ratings (S&P). In one week the rand…
This is part three of a three-part series on integrated reporting. In the first article, we tracked trends and improvements that we have seen over the first six years since the introduction of integrated reporting in South Africa. In the second article, we looked at developments in the business model and the capitals. In this,…
From geopolitical events to market returns, asset classes and investment styles, what investors should be looking at in 2017 Modern trends in technology are impacting every sphere of business activity, not least of them, accountancy. Conversational user interfaces are creating the new invisible era for accounting, the Internet of Things represents the prospect of real-time…
MEGAN DE VRIES What inspired you to pursue a career as a CA(SA)? The chartered accounting profession is one of versatility and change. The ability to learn about many different industries, become an entrepreneur, work in established businesses or grow in the auditing profession are just a few of the opportunities that the CA(SA) designation…
Honda’s sporty and creative side is back with the all-new Civic sedan This new Honda Civic sedan is not only bigger and roomier than its predecessor; it also has an unusually athletic look, especially the Sport version. The front end has a swooping grill and bonnet that incorporates the striking headlights. The lower section of…
How to make digital deliver for banking in 2017 From tech to tech start-up How running to standstill won’t get you ahead of the pack Cyber- security saves financial organisations HOW TO MAKE DIGITAL DELIVER FOR BANKING IN 2017 2017 is the year that retail banking needs to deliver on its digital promises to customers…
From engineers to racers and jobs in-between, women are breaking into every corner of the motor industry. Thilosh Moodally CA(SA), the new head of MINI South Africa, discusses her ascent Thilosh Moodally is a ray of sunshine in the engineering world. Not just that it is rare for a woman to head up a motor…
This is part two of a three-part series on integrated reporting. In the first article, we tracked trends and improvements that we have seen over the first six years since the introduction of integrated reporting in South Africa. In this article, we will look at developments in the business model and the capitals while we…