Thesis (D. Min)--Denver Seminary, 2005. / Includes bibliographical references (leaves 304-326).

Thesis (D. Min)--Denver Seminary, 2005. / Includes bibliographical references (leaves 304-326).

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This diploma thesis focuses on business combinations under common control. It begins in outlining business combinations and their associated accounting methods. From there, common control is defined, and the specifics of business combinations involving the same parties are examined. The thesis concludes through exploring in greater details the accounting methods which could be used to account for these specific transactions in different situations, and a discussion of other related issues.

Background:  Employees are the basis upon which a successful firm is built. Today, it is a talents market, and companies must prioritize their employer branding strategies and improve their employee value proposition to attract and retain the best talent. In addition, the pandemic’s disruption in everybody’s daily life caused "The Great Resignation," a phenomenon in which many people quit their employment owing to a lack of recognition and unpleasant working conditions. Consequently, businesses have an even greater challenge to identify and address the challenge to fulfill employees' values and needs. While traditional methods such as salary and other benefits are still necessary, they may not be sufficient for many potential employees who value a positive work environment and feeling connected to the company's goals. Therefore, a gap in literature was found regarding how personal values affect employees decision on choosing employers. Purpose: The objective of the thesis is to create a conceptual framework to explain and investigate the relationship between identity formation and employer branding - how personal values shape employees' decisions to stay or leave their jobs in the transition to a post-pandemic period.   Method: Semi-structured interviews from people in Generation Z and who operate in the white-collar sector, particularly in the "transition to post-pandemic period" was noted. A conceptual model was created from the theoretical background. The data from the interviews were analysed using a thematic analysis, which was carried out using a qualitative method with an abductive approach. Conclusion: The conceptual framework was used to investigate the relationship between identity formation and employer branding. Five contingent variables were identified; employer branding, identity formation, work-life balance, fresh-start mindset, and mobile technology with correlating hypothesises. The authors confirmed that four out of five hypotheses were accepted, except for the fresh-start mindset. The research highlights the importance of employers understanding the values and priorities of their employees to build a strong employer brand strategy. The study recommends that employers evaluate what employees value and form their strategy accordingly.

The issue addressed in this study is whether the South African insolvency law provides adequate debt relief measures to deal with the growing problem of overindebtedness amongst individuals. Against the background of a historical and comparative investigation this study focuses on a critical evaluation of debt relief measures provided for by the Insolvency Act 24 of 1936 as well as the alternative measures outside the ambit of the Insolvency Act. Although it is not a prime object of the Insolvency Act to afford the individual debtor a discharge of pre-sequestration debts it is a consequence of sequestration after rehabilitation of the debtor. Nevertheless, sequestration followed by rehabilitation is not readily available as a debt relief measure. This can mainly be attributed to the advantage for creditors requirement that can be viewed as an impediment to obtaining a fresh start for many individual debtors. This is also the debtor's position regarding debt relief provided by the procedure of composition in terms of the Insolvency Act, as it is currently only available after sequestration As far as creditors' interests are concerned, the efficiency of this requirement may also be questioned as statistics indicate that the sequestration process is implemented in instances where doing so is not cost-effective. It is furthermore submitted that the current alternative debt relief measures provided for by South African law are inadequate and that the problems encountered in practice regarding friendly sequestrations can to a great extent be attributed to this fact. In order to reserve sequestration for extreme cases, insolvency law reform aimed at preventing implementation of the sequestration process when doing so is not cost-effective is recommended. However, it is emphasised that these recommendations should only be implemented if provision is made for an adequate alternative debt relief measure that would accommodate debtors whose estates do not justify a concursus creditorum. It is submitted that the administration procedure in terms of section 74 of the Magistrates' Courts Act 32 of 1944 should be adjusted to offer the required debt relief by inter alia affording the debtor a discharge of his debts. It is furthermore submitted that this procedure should be combined with the pre-liquidation composition proposed by the South African law commission and that the combined procedure should only be open for implementation if an informal arrangement, coupled with debt counselling, cannot be reached. As regards international guidelines for insolvency law reform it is contended that South Africa should follow the example of other systems by fully embracing the fresh start approach. With regard to rehabilitation in terms of the Insolvency Act it is submitted that the automatic rehabilitation of bona fide debtors after three years should be the point of departure. Regarding assets excluded from the insolvent estate recommendations aimed at enabling the debtor to continue his household as a social and economic unit are made. In the end, South African insolvency law reform should seek to find a balance between debtors' and creditors' interests. It is submitted that the current proposals for insolvency law reform will not achieve this objective. / Dissertation (LLD)--University of Pretoria, 2004. / Procedural Law / unrestricted