“Huge investments have to be made in South Africa and around the world to provide energy for, feed and house a rapidly urbanising population.” The impending arrival of a carbon tax in South Africa has sparked widespread industry resistance. But is a carbon tax necessarily counterproductive – if these taxes are invested in low-carbon infrastructure?…
When should revenue be recognised and how much revenue should be recognised? by Yusuf Dukander, Jenny Min and Gisela Spencer The asset management industry is a unique and niche sector of the financial services arena, both locally and globally. With thousands of billions of rands invested in unit trusts and other investment instruments under management…
Microsoft’s new start with Windows 10 Microsoft have announced a brand new version of Windows, calling it Windows 10. This is the most significant reboot since Windows XP. Windows is the key to global business technology, and the CIO is key to the business chain that makes Microsoft Windows the dominant player on the desktop.…
“Falling numbers of new entrants to the labour market cannot fund Western countries’ growing social security responsibilities.” When German Chancellor Bismarck, with an eye to productivity, first set the retirement age at 65 in the late 1800s, it was in the knowledge that few people lived to that age. As late as 1935, when the…
As the old saying goes, forewarned is forearmed. Sean Hydes informs the reader of certain guidelines which can be followed to help identify possible estate fraud early or, better yet, to prevent it from happening at all Dealing with the loss of a loved one is a traumatic experience on its own. In addition, one…
“The least productive people are usually the ones who are most in favour of holding meetings.” Thomas Sowell As a leader, one is often asked what a good team size is and whether small teams are more productive than larger teams or vice versa. The jury is out on this question, but what research has…
This article is the second of a three-part series looking at the requirements of the final IFRS 9 Financial Instruments. In this part we take a look at the new requirements of classification and measurement of financial assets. In part 3 we will discuss the new impairment model Spring is in the air. Time to…
The Outpost Ashley van der Merwe visited The Outpost Safari Lodge in the Kruger National Park Before we had our first child, it was my great dream to do the whole camping thing with my wife and to give her the chance of appreciating the amazing feeling of being in the great outdoors, especially in…
Section 45 of the new Companies Act – Liability for loans and other financial assistance to directors – remains a thorny issue, writes Natasha Sexton Two years have passed and implementation of the new Companies Act 71 of 2008 should be in full swing, or is it? One area that has resulted in much confusion…
Kerry Jenkins researched the impact of non-executive directors’ experience on company value in South Africa Corporate governance remains topical and has indeed become a catch-all buzzword for many problems or crises experienced by an organisation. Focus frequently starts with – or shifts from – management to the board with such questions as: Where were the…