Please read the abstract (Summary) on pp264-265 of this document / Thesis (DCom (Accounting))--University of Pretoria, 2007. / Accounting / unrestricted

In this thesis I focus on the audit of financial statements from the perspective of the auditor. The first part contains the definition of basic theoretical concepts in this area and a description of audit procedures. This knowledge is used in the practical part for audit verification of operations with fixed assets in a particular entity. According to the findings I draw conclusions and proposals for solutions of deficiencies.

abstract: This study investigates several students’ interpretations and meanings for negations of various mathematical statements with quantifiers, and how their meanings for quantified variables impact their interpretations and denials of these quantified statements. Eight students participated in three separate exploratory teaching interviews and were selected from Transition-to-Proof and advanced mathematics courses beyond Transition-to-Proof. In the first interview, students were asked to interpret mathematical statements from Calculus contexts and provide justifications and refutations for why these statements are true or false in particular situations. In the second interview, students were asked to negate the same set of mathematical statements. Both sets of interviews were analyzed to determine students’ meanings for the quantified variables in the statements, and then these meanings were used to determine how students’ quantifications influenced their interpretations, denials, and evaluations for the quantified statements. In the final interview, students were also be asked to interpret and negation statements from different mathematical contexts. All three interviews were used to determine what meanings comprised students’ interpretations and denials for the given statements. Additionally, students’ interpretations and negations across different statements in the interviews were analyzed and then compared within students and across students to determine if there were differences in student denials across different moments. / Dissertation/Thesis / Doctoral Dissertation Mathematics Education 2020

No abstract available / Dissertation (LLM)--University of Pretoria, 2012. / Mercantile Law / unrestricted

Many corporate managers elect to adopt a new Statement of Financial Accounting Standard (SFAS) early instead of waiting until the mandatory adoption date. This study tests for evidence that managers use early adoption as an earnings management tool in a manner consistent with one or more positive accounting theories.

El presente trabajo de investigación, tiene como objetivo determinar el impacto financiero y tributario de la NIC 12 - Impuesto a las ganancias de mermas y desmedro en las empresas del sector Agroindustrial, San Luis 2018. Es preciso recalcar que; en cuanto al impacto tributario solo analizaremos la variación que puede generar la NIC 12 en el Impuesto a las Ganancias. Para el desarrollo del trabajo de investigación; se ha considerado como parte fundamental a la Norma Internacional de Contabilidad 12, como también las Resoluciones del Tribunal Fiscal que tratan de mermas y desmedro. Asimismo, se ha evaluado las empresas del sector agroindustrial, a fines de obtener la mayor información para el desarrollo de trabajo de investigación. El trabajo consta de 6 capítulos; en el Capítulo I, contamos con el Marco teórico, donde se señala una variedad de fuentes que han aportado con la investigación. En el Capítulo II, se encontrará el Plan de investigación, donde se señala el problema, hipótesis y los objetivos. De igual manera el tipo de metodología, que para este caso; empleamos la investigación mixta, conformada por la investigación cualitativa y cuantitativa. En el Capítulo III, señalamos la metodología de investigación, los instrumentos que han sido utilizados para el desarrollo de la investigación, la determinación de la población y la muestra. Para la investigación cualitativa se realizó la entrevista a profundidad que consta de siete preguntas, y para la investigación cuantitativa la encuesta de que contiene treinta preguntas. El Capítulo IV, se procedió al desarrollo de la investigación, donde se detalla la aplicación de los instrumentos, y también un caso práctico aplicando la NIC 12, reconocimiento, medición y revelación, para conocer el impacto financiero y tributario dentro del marco de mermas y desmedros. En el capítulo V, se realizó el análisis de los resultados obtenidos de la investigación: la entrevista a profundidad y el cuestionario. La investigación finaliza, con las conclusiones y recomendaciones referidas a la hipótesis general y específica, donde se confirma que las NIC 12 Impuesto a las ganancias influye en el impacto Financiero y Tributario relacionado a la mermas y desmedros en las empresas del sector Agroindustrial. / The purpose of this research work is to determine IAS 12 - Income tax and its Financial and Tax impact of waste and waste in the agroindustry sector, San Luis 2018. For the development of research; The International Accounting Standard 12 has been considered as an essential part, as well as the Tax Court Resolutions dealing with waste and waste. Likewise, the agribusiness sector has been evaluated, in order to obtain the most information for the development of work. The work consists of 6 chapters; In Chapter I, we have the theoretical framework, which indicates a variety of sources that have contributed to the research. In Chapter II, you will find the Research Plan, where the problem, hypotheses and objectives are indicated. In the same way the type of methodology, that for this case; We use mixed research, consisting of qualitative and quantitative research. In Chapter III, we point out the instruments that have been used for the development of research and application. For the first case, an in-depth interview was carried out, which contains 9 questions and for the second one it talks about the research survey, which contains 30 questions. Chapter IV, proceeds to the development of the investigation, where it details the application of the instruments, and a practical case was also developed applying IAS 12, recognition, measurement and disclosure, to know the financial and tax impact. In Chapter V, the analysis of the results of the research was carried out: the in-depth interview and the questionnaire. The investigation concludes, with the conclusions and recommendations referring to the general and secondary hypothesis, where it is considered that the Income Tax influences the Financial and Tax impact related to the Disclosure of losses and waste in the agroindustry sector. / Tesis

The purpose of this study was to assess the identity anchorage of persons in different societal positions. Four experimental groups were chosen to represent different societal positions, namely, students, musicians, management personnel, and nonmanagement personnel. There were 93 subjects involved in these four groups. Each subject was presented with an adapted version of the Twenty Statements Test and a questionnaire to obtain biographical data. The statements made on the Twenty Statements Test were then placed into one of the following categories: physical characteristics; social roles and institutions; characteristic ways of acting, feeling or responding in social interaction; and, broad nondifferentiating statements or denial of identity. These four modes were designated as representing the identity anchorages of a person. The salient modes of identity anchorage for each of the four experimental groups was that of characteristic ways of acting, feeling, or responding in social interaction. Two significant differences were obtained. One was that the musician sample had a significantly higher mean score of responses identifying with social roles and institutions than did the other experimental groups, and the other significant difference indicated females to identify with social roles and institutions more than males. Both of these differences were interpreted with caution as sampling error was present.

The purpose of this thesis is to describe and document parentage statements and paired stela found on Maya monuments or portable objects. While the existence of parentage statements, within the Maya text, has been known since the late 1970s, no thesis or major research project has ever been published pertaining to this class of glyphs within the Maya script. In 1977 Christopher Jones is credited with the discovery of parentage statements in Maya hieroglyphic texts (Jones 1977). His discovery was followed by a detailed analysis of parentage statements by Floyd Lounsbury, Peter Mathews, and Linda Schele (1977). They introduced most of the known parentage statements and detailed their use in the hieroglyphic texts. While their work, which introduced parentage statements, in general, is cited regularly as the all-encompassing source of information about parentage statements, it remains unpublished. This thesis provides a source for all new and previous work done on parentage statements and insight into possibly why parentage statements were used by the Classic Maya. An analysis of 253 archaeological sites containing a total of 2473 glyphic monuments was conducted as part of this thesis. Justin Kerr's online vase and photo collections were also checked for parentage statements on portable objects and ceramic vessels. Parentage statements were found on 225 monuments and 70 portable objects bringing the total to 295 different monuments with parentage statements. Each parentage statement is identified and transcribed phonetically. The usage of each parentage statement and its variants are then mapped through time. Also introduced in this thesis is the death of a parent glyph commonly known as the Winged Capped Ajaw Death Phrase. An analysis of its usage demonstrates that it refers to the death of a parent. Paired stelae were analyzed as another possible form of parentage statements. This thesis tests three hypotheses on why parentage statements were used. They included ancestor worship, political legitimacy, and heir designation. The weaknesses and strengths of each hypothesis are demonstrated through case studies. Lastly, the appendices include source material for each site and monument researched as part of this thesis.

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