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Browsing by Subject "Conceptual framework"

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An analysis of fundamental concepts in the conceptual framework using ontology technologies

Author: Gerber, MC ; Gerber, AJ ; Gerber, A Date: 2014 The interpretation of financial data obtained from the accounting process for reporting purposes is regulated by financial accounting standards (FAS). The history and mechanisms used for the development of 'The Conceptual Framework for Financial ... Read more
The conceptual framework for financial reporting as a domain ontology

Author: Gerber, MC ; Gerber, AJ ; Van der Merwe, A Date: Aug 2015 The Conceptual Framework for Financial Reporting (CFfFR) was developed to provide guidance to users and preparers of financial reports and standards. However, general consensus within the accounting community is that the Conceptual Framework ... Read more
The conceptual framework for financial reporting as a domain ontology

Author: Gerber, MC ; Gerber, AJ ; Van der Merwe, A Date: Aug 2015 The Conceptual Framework for Financial Reporting (CFfFR) was developed to provide guidance to users and preparers of financial reports and standards. However, general consensus within the accounting community is that the Conceptual Framework ... Read more
Contributing to monitoring and evaluation practices by conceptualizing a Valuable Insights from Log Analysis (VILA) Framework

Author: Van Schalkwyk, A ; Grobbelaar, S ; Vermeulen, E ; Herselman, Martha E Date: Jun 2022 Log analyses are proposed in response to the evidence base required for log-generating Apps. This article presents the VILA (Valuable Insights from Log Analysis) Framework, a conceptual framework that structures how valuable insights can be ... Read more
Emerging potential for radical e-enabled improvements in rural collaboration and accessibility

Author: Naude, AH ; Maritz, Johan Date: May 2007 The focus of this paper is the emerging potential for radical e-enabled changes involving two key rural development drivers, namely: Enhanced collaboration - addressing problems such as small enterprise sizes low rural demand and supply chain ... Read more
Quantitative analysis of the scrum framework

Author: Hanslo, Ridewaan ; Vahed, Anwar ; Mnkandla, E Date: Jan 2020 Scrum provides many benefits to organizations requiring a project management framework for complex adaptive problems. Some of these benefits include improved teamwork, improved time to market, and a noticeable decrease in software defects. ... Read more
Towards the development of consistent and unambiguous financial accounting standards using ontology technologies

Author: Gerber, MC ; Gerber, AJ Date: Nov 2011 The purpose of accounting is to gather financial data of a business or entity, to interpret this data and to report the results in financial statements to the different users thereof. The interpretation of financial data is regulated by ... Read more
Using formal ontologies for the development of consistent and unambiguous financial accounting standards

Author: Gerber, MC ; Gerber, AJ ; Van der Merwe, AJ Date: Nov 2011 The purpose of accounting is to gather financial data of a business or entity,to interpret this data and to report the results in financial statements to the different users thereof. The interpretation off financial data is regulated by ... Read more

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Browsing by Subject "Conceptual framework"

Browsing by Subject "Conceptual framework"

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