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Gretha Steenkamp,Mareli Dippenaar,Carine Fourie,Danie Franken
AbstractOrientation: The Johannesburg Stock Exchange (JSE), the Companies Act of 2008 (the Act) and the third King Report on Corporate Governance(King III) require disclosure on the share-based remuneration of directors of listed Sout...
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Theophilus S. Makiwane,Nirupa Padia
AbstractFollowing the release of the King III report on Corporate Governance for South Africa, which became effective in March 2010, South African companies are expected to embrace the concept of integrated reporting in terms of which they are required t...
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R. Butler,M. J. Butler
AbstractWith the increasing dependence on IT in modern enterprises and the significant risks associated with omnipresent IT systems in business, IT governance is becoming imperative to all organisations. King III is based on the ?apply or explain? approa...
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R. Butler,M. J. Butler
AbstractWith the increasing dependence on IT in modern enterprises and the significant risks associated with omnipresent IT systems in business, IT governance is becoming imperative to all organisations. King III is based on the ?apply or explain? approa...
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Barry Ackers
AbstractIndependent assurance improves the credibility of corporate social responsibility (CSR) disclosures by providing stakeholders with confidence about the veracity of CSR disclosures and attempts to ameliorate the risk of unscrupulous companies fals...
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B. Ackers
AbstractToday, companies are under increasing pressure to implement corporate social responsibility [CSR] programmes that account for the economic, social and environmental impacts of their operations. In addition to companies voluntarilywanting to be se...
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Ben Marx,Erica du Toit
AbstractThe developments in accounting standards and the increased complexity of financial reporting present many challenges and difficulties to the preparers of financial statements and the audit committee as overseers of the financial reporting process...
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R. Goosen,R. Rudman
AbstractIn today?s technologically advanced business environments, Information Technology (IT) has become the center of most businesses? strategic activities. It is for this reason that the King III report has dedicated a chapter to addressing IT governa...
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Karin Barac,Philna Coetzee,Marianne van Staden
AbstractInternal auditing has been called upon to enhance its value proposition for organisations and one way of doing this is to demonstrate its effectiveness. By using the responses of participants from the BRICS countries on the 2010 global Common Bod...
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Dayal Wijayarathne, Paulin Coulibaly, Sudesh Boodoo and David Sills
Demand for radar Quantitative Precipitation Estimates (QPEs) as precipitation forcing to hydrological models in operational flood forecasting has increased in the recent past. It is practically impossible to get error-free QPEs due to the intrinsic limit...
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Piotr Siekanski, Jakub Michonski, Eryk Bunsch and Robert Sitnik
Camera pose tracking is a fundamental task in Augmented Reality (AR) applications. In this paper, we present CATCHA, a method to achieve camera pose tracking in cultural heritage interiors with rigorous conservatory policies. Our solution is real-time mo...
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