475 research outputs found
Die redaksionele geskiedenis van die boek Hosea
The editorial history of the book Hosea It is the suggestion of this essay that the book of Hosea, was supplied with an introduction and ending by an editor from the wisdom circles. This thesis is based on the fact that Hosea 1; 2a and 14: 10 correspondremarkably with the introductions and endings of Egyptian wisdom instructions (for instance that of Amenemopet). The absence of this kind of introductions and endings in other books of the Old Testament leads to the conclusion that the prophecies of Hosea found their way to Judah in the form of a complete book
’n Vertelkundige ontleding van Psalm 105 met besondere verwysing na die funksie van vertelde raimte
A narrative analysis of Psalm IQS with special reference to the function of narrated space The purpose of this article is to illustrate the value of a narrative analysis of Psalm 105. Because space plays a very important role in the Psalm, the special function of narrated space is investigated. From the results of the narrative analysis some theological lines as well as a possible date for the Psalm are given in the conclusion
Auditor-client interactions in the changed UK regulatory environment - A revised grounded theory model
Audit and financial reporting quality are under intense scrutiny nationally and globally. The outcome of high-level auditor-auditee discussion and negotiation issues (auditor-client interactions) is central to this debate. Beattie et al. developed a grounded theory model of these interactions in the 1997 UK setting. This paper reports on a field study of 45 interactions in nine case companies in the radically changed post-SOX regulatory environment. Crucially, interviewees in each case company extend the chief financial officer-audit partner dyad to include the audit committee chair. Fundamental revisions to the model emerge. The strongest influence on interactions has become the national enforcement regime, overlaid upon the international standard-setting regime. The outcome in both the eyes of the participants and in our evaluation is full compliance (contrary to the findings from the 1997 setting), regardless of the perceived quality of the standards and the integrity of the outcome. Personal and company characteristics, which were of most importance in 1997, have become peripheral. The audit committee chair is shown to fulfil a gatekeeping role in relation to the full audit committee
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