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Ke – Is used as an abbreviation for Cost of Equity (COE). Ke is the risk-adjusted, theoretical rate of return on a Company's invested excess capital obtained through external investment s. Among other things, the value of Ke and the Cost of Debt (COD) [ 6 ] enables management to arbitrate different forms of short and long term financing for ...
Originally the second of three degrees in sequence – Legum Baccalaureus (LL.B., last conferred by an American law school in 1970); LL.M.; and Legum Doctor (LL.D.) or Doctor of Laws, which has only been conferred in the United States as an honorary degree but is an earned degree in other countries. In American legal academia, the LL.M. was ...
Financials (financial accounting, management accounting, financial supply chain management), Human capital management ( training , payroll , e-recruiting) and Corporate services ( travel management , environment, health and safety , and real estate management).
Without replacing these terms, ERP came to represent a larger whole that reflected the evolution of application integration beyond manufacturing. [12] Not all ERP packages are developed from a manufacturing core; ERP vendors variously began assembling their packages with finance-and-accounting, maintenance, and human-resource components. By the ...
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The Chartered Institute of Management Accountants (CIMA) is the global professional management accounting body, based in the United Kingdom. CIMA offers training and qualification in management accountancy and related subjects. It is focused on accountants working in industry and provides ongoing support and training for members.
This course focuses on accounting, auditing, taxation and financial management. The course takes a minimum of one year and must be completed at a SAICA accredited university. Upon completion of CTA, the candidates are eligible to enter into a 3-year learnership with a Registered Training Office (RTO) (to specialise in auditing) or an Approved ...
In terms of the Tax Administration Act 28 of 2011, South African Revenue Service (SARS) will only register members of approved professional bodies as tax practitioners. Only registered tax practitioners may provide advice with respect to the application of a tax law, and complete or assists in completing a return for another person or company.