ahmedheakl/docatlas_instruct huggingface dataset:
DIRECCIÓ Campanar, 32 DIRECCIÓ Campanar, 32 GENERAL DE PERSONAL DOCENT 46015 València

## ANNEX VI BAREM DE MÈRITS

BAREM DE MÈRITS	VALORACIÓ	DOCUMENTACIÓ ACREDITATIVA
I. Haver aprovat en la mateixa especialitat en procediments selectius convocats per les següents normes: RD850/93 (BOE núm. 155), RD334/2004 (BOE núm. 51) i RD276/2007 (BOE núm. 53). (Màxim 5,000 punts)
1.1 Procediments selectius convocats per RD 850/93 Un exercici Dos exercicis Tres exercicis	2,000 punts 3,000 punts 5,000 punts	Certificat on consten els exercicis aprovats en la convocatòria d'oposició. (No serà necessari quan s'al·leguen exercicis de procediments selectius convocats per la Conselleria d'Educació, Cultura i Esport).
1.2. Procediments selectius convocats per RD 334/2004 Un exercici Dos exercicis	3,000 punts 5,000 punts
1.3. Procediments selectius convocats per RD 276/2007 * Sistema transitori al qual es refereix la *DT 17 de la EL 2/2006, de 3 de maig, d'Educació: - Haver aprovat la prova * Sistema ordinari - Una prova - Dues proves	5,000 punts 3,000 punts 5,000 punts	Certificat on consten els exercicis aprovats en la convocatòria d'oposició. (No serà necessari quan s'al·leguen exercicis de procediments selectius convocats per la Conselleria d'Educació, Cultura i Esport). convocats per la Conselleria d'Educació, Cultura i Esport).
II. Experiència docent en centres docents sostinguts amb fons públics en l'especialitat convocada. (Màxim 5,000 punts)
2.1 Serveis prestats en centres educatius sostinguts amb fons públics en el cos i l'especialitat als quals opta.	Per cada any: 1,000 punts Per cada mes: 0,083 punts	Serveis prestats en un centre educatiu públic: Còpia digital del full de serveis prestats en centres públics. (No serà necessari en serveis prestats en centres educatius públics de la Conselleria d'Educació, Cultura i Esport). En defecte d'això, còpies digitals de les preses de possessió i cessament, on figuren l'especialitat i cos, de tots els períodes treballats, acompanyats de còpia digital de l'informe de vida laboral de la Tresoreria de la Seguretat Social. Serveis prestats en la resta de centres sostinguts amb fons públics: Còpia digital dels contractes de treball on figure l'especialitat i l'etapa educativa, de tots els períodes treballats, acompanyats de còpia digital de l'informe de vida laboral de la Tresoreria de la Seguretat Social.
# An Modh Gearáin

## Gaelscoil na gCeithre Maol

Tá rannpháirtíocht agus tacaíocht na dtuismitheoirí mar chuid thábhachtach de shaol na scoile. Cuirtear an- fháilte roimh thuismitheoirí sa scoil agus oibríonn múinteoirí agus tuismitheoirí i dteannta a chéile ar mhaithe le páistí na scoile. Má theastaíonn ó thuismitheoir fadhb a phlé, iarrtar orthu i gcónaí coinne a dhéanamh leis an mhúinteoir ranga sa chéad áit agus leis an bPríomhoide más gá. Creideann Bord Bainistíochta Gaelscoil na gCeithre Maol i gcothrom na féinne do gach duine agus an tábhacht atá le héisteacht a thabhairt do gach taobh den scéal, agus meas a thaispeáint ar an méid atá le rá ag gach duine.

### Polasaí Cásanna Gearán

Tá an Bord Bainistíochta sásta gearán atá curtha i scríbhinn agus sínithe ag na tuismitheoirí a imscrúdú go foirmiúil ach amháin 'sna cásanna seo a leanas:

- • Go mbaineann an gearán le neamhinniúlacht ghairmiúil. Caithfear gearán mar seo a chur chuig an Roinn Oideachais &Scileanna nó An Chomhairle Mhúinteoireachta.
- • Go bhfuil an gearán gan bhunús agus nach mbaineann sé le hobair an mhúinteora.
- • Go bhfuil cás cúirte i gceist.

Déanfar imscrúdú neamhfhoirmiúil ar aon ghearán nach bhfuil curtha i scríbhinn agus nach bhfuil luaite thuas. Sa chás seo ba cheart an nós imeachta atá leagtha amach i gCéim 1 thíos a leanúint.

### Céim 1:

- 1.1 Más mian le tuismitheoir/caomhnóir gearán a dhéanamh, ba cheart don tuismitheoir/caomhnóir bualadh leis an múinteoir ranga chun réiteach a aimsiú ar ábhar an ghearáin.
- 1.2 Mura bhfuil réiteach aimsithe ar an scéal, ba cheart don tuismitheoir/chaomhnóir bualadh leis an bPríomhoide.
- 1.3 Má tá an chúis fós gan réiteach, ba cheart don tuismitheoir/chaomhnóir bualadh le Cathaoirleach an Bhoird Bhainistíochta.

### Céim 2:

- 2.1 Má tá an chúis fós gan réiteach ba cheart ábhar an ghearáin a chur i scríbhinn chuig Cathaoirleach an Bhoird Bhainistíochta.
- 2.2 Ba cheart don Chathaoirleach cúis chruinn an ghearáin scríofa a chur ar a s(hú)ile don mhúinteoir agus

### Céim 3 :

- 3.1 (a) Má tá an chúis fós gan réiteach, ba cheart don Chathaoirleach cóip den ghearán scríofa a thabhairt don mhúinteoir. Ba cheart dó/do cruinniú a eagrú leis an mhúinteoir agus i gcásanna áirithe leis an bPríomhoide, chun iarracht a dhéanamh teacht.

(b) Caithfear an cruinniú a reachtáil laistigh de 10 lá ón am a bhfuarthas an gearán i scríbhinn.

### Céim 4 :

- 4.1 Má tá an gearán fós gan réiteach, ba cheart don Chathaoirleach tuairisc fhoirmiúil a chur chug an mBord laistigh de 10 lá ón gcruinniú atá luaite i 3.1 thuas.
####### Additional Guidance

- • audit firms and sole practitioners are required to comply with the new disclosure • audit firms and sole practitioners are required to comply with the new disclosure requirement.
- • audit tenure should reflect the number of years the audit firm/sole practitioner • audit tenure should reflect the number of years the audit firm/sole practitioner continuously served as auditor.
- • the case of audit firm mergers/de-mergers or change in name, the longest length of tenure • the case of audit firm mergers/de-mergers or change in name, the longest length of tenure should be disclosed.
- • the client is a company, information on the appointment and changes in auditors can • the client is a company, information on the appointment and changes in auditors can be obtained from the Companies and Intellectual Property Commission or company secretarial records.
- • the case of companies, as the appointment and continuation of auditors is the responsibility • the case of companies, as the appointment and continuation of auditors is the responsibility of the audit committee, auditors are advised to bring the requirement of this rule to the attention of the audit committee.

##### The Auditor's Signature

N15. The illustrative report assumes that the auditor or the independent reviewer is a registered auditor and that the relevant report is presented on a letterhead.

The signing convention illustrated is set out in Section R115.6 SA of the IRBA Code and requires the following , in addition to the auditor's or the independent reviewer's signature and date of the report:

- (a) The individual registered auditor 's full name ;
- (b) If not a sole proprietor, the capacity in which they are signing, for example, as a partner or director;
- (c) The designation ' Registered Auditor ' underneath their name; and
- (d) If not set out on the firm's letterhead, the nameof the registered auditor's firm.

These requirements have been adapted accordingly for independent reviewer reports. In addition, ISA 700 (Revised) requires that the name of the engagement partner be included in the auditor's report for audits of complete sets of general purpose financial statements of listed 45 entities . Although ISA 700 (Revised) does not specify the manner in which this inclusion should be made in the auditor's report , the illustrative reports contained in the appendix to ISA 700 (Revised) do illustrate how the name of the engagement partner can be included. The illustrative wording is as follows: 'The engagement partner on the audit resulting in this independent auditor's report is [ name ]'. Since the IRBA Code already requires the name of the engagement partner to be included in the auditor's report as part of the signing convention described above, t he illustrative reports contained in this SAAPS do not include the illustrative wording suggested in the illustrative reports contained in the appendix to ISA 700 (Revised). In South Africa, the requirements of Section 150.6 of the IRBA Code take precedence over the requirements set out in ISA 700 (Revised).
Proclamation No. 142 of 15 November 1910	Proclamation made in terms of the Authority of the Governor General of the Union of South Africa	The whole
Proclamation No. 196 of 26 November 1920	Proclamation made in terms of the Authority of the Governor General of the Union of South Africa	The whole
Proclamation No. 70 of 23 April 1937	Proclamation made in terms of the Authority of the Governor General of the Union of South Africa	The whole
Proclamation No. 116 of 13 May 1949	Proclamation made in terms of section 25(1) of the Native Administration Act, 1927	The whole
Proclamation No. R. 293 of 16 November 1962	Proclamation made in terms of section 4 of the Native Trust and Land Act, 1936	The whole
Proclamation No. R. 5 of 11 January 1963	Proclamation made in terms of section 25(1) of the Native Administration Act, 1927	The whole
Proclamation No. R. 192 of 8 September 1967	Proclamation made in terms of section 25(1) of the Bantu Administration Act 1927	The whole
Proclamation No. R. 196 of 8 September 1967	Proclamation made in terms of section 25(1) of the Native Administration Act, 1927	The whole
Proclamation No. 300 of 18 October 1968	Proclamation made in terms of section 25(1) of the Bantu Administration Act 1927	The whole
Proclamation No. R. 33 of 28 February 1971	Proclamation made in terms of section 25(1) of the Bantu Administration Act 1927	The whole
Proclamation No. R. 322 of 15 December 1972	Proclamation made in terms of section 25(1) of the Bantu Administration Act, 1927	The whole
Proclamation No. R. 1897 of 12 September 1986	Regulations relating to Township Establishment and Land Use (made in terms of section 66(1) of the Black Communities Development Act, 1984)	The whole
Proclamation No. 133 of 4 August 1994	Transitional Arrangements: Policing Services (made in terms of section 235(7) of the Constitution of the Republic of South Africa Act, 1993)	The whole
Proclamation No. 153 of 31 October 1994	Proclamation made in terms of section 235(8) of the Constitution of the Republic of South Africa Act,1993	The whole

### Part C: Enactments of the South African Parliament assigned to the Eastern Cape Province

Number and year of law	Title	Extent of repeal
Act No. 38 of 1927	Black Administration Act, 1927	Sections 1 and 2(7), (7) bis , (7) ter and (8)
Act No. 21 of 1935	Seashore Act, 1935	The whole
- uitoefening of beskerming van die reg of verpligting van die Wet, of waar die inligting doelbewus openbaar gemaak is deur die data onderwerp, met dien verstande dat die betrokke bepalings van WBPI voldoen word.

### 18.5. TOEGANG TOT PERSOONLIKE INLIGTING

- 18.5.1. WBPI voorsien that a data vak kan word upon bewys van identiteit, versoek die verantwoordelik party to bevestig gratis van beheer, alle inligting dit is hou deur die data vak en mag versoek toegang tot sodanige inligting insluitende inligting deur die identiteit van derde partye wat het of gehad het toegang om sodanige inligting.
- 18.5.2. WBPI ook voorsien that waar die data vak is vereis to betaal a bedrag vir dienste voorsien tot hom/haar, die verantwoordelik party moet voorsien die data vak met a geskryf skat van die betaalbaar bedrag voor voorsien die diens en mag nodig het dat die versoeker betaal 'n deposito vir alle of deel van die bedrag.
- 18.5.3. WBPI maak daarvoor voorsiening dat 'n voorwerp, data proefpersoon kan op enige tydstip tot die verwerking van Persoonlike Inligting deur die KVBA, op redelike gronde wat verband hou met sy/haar spesifieke situasie, tensy wetgewing maak voorsiening vir sulke prosessering. Die data is moet die voorgeskrewe vorm hierby aangeheg as Bylae C en dien dit by die inligtingsbeampte of Adjunk Inligtingsbeampte by die pos of fisiese adres, faksimilee getal elektroniese pos adres uiteengesit hierbo. Sien die proses vloei vir die indiening van besware in terme van artikel 11 van WBPI ingesluit onder 13.4 hieronder.
- 18.5.4. 'n Data vak kan ook versoek aan die KVBA om 'n korrekte of skrap p ersonal i nformation oor die data vak in sy besit gehad of onder sy beheer dit is verkeerd, irrelevant, oormatige, verouderd, onvolledige, misleiding of onwettig verkry; of vernietig, of 'n rekord skrap Persoonlike Inligting data oor die onderwerp dat die KVBA is nie meer toegelaat om te behou rekords in terme van WBPI bepalings met betrekking tot die behoud en beperking van rekords. Sien die proses vloei to versoek die korrek ioon of te skrap Persoonlike Inligting in terme van artikel 24 van WBPI ingesluit onder 13.5 hieronder.
- 18.5.5. Adata vak wat wense to versoek a regstelling of skrapping van Persoonlike Inligting of die vernietiging of skrapping van 'n rekord van Persoonlike Inligting 'n versoek aan die Inligtingsbeampte of Adjunk Inligtingsbeampte by die pos en straatadres, faksimilee nommer of elektroniese pos adres stel uit bogenoemde die vorm hierby aangeheg as Aanhangsel D ook op die webwerf beskikbaar (https://www.ccma.org.za ) getitel DIE WBTI VORM - VERSOEK VIR REGSTELLING OF SKRAPPING VAN PERSOONLIKE INLIGTING OF VERNIETIGING OF SKRAPPING VAN DIE REKORD WAT PERSOONLIKE INLIGTING .
Toelae	Volle bedrag van toelae
Direkte koste wat aangegaan word om sosio- ekonomiese ontwikkeling te ondersteun, sektor-spesifieke inisiatiewe of goedgekeurde sosio-ekonomiese ontwikkelingsbydraes	Verifieerbare koste (monetêr en niemonetêr)	100%
Afslag bo en behalwe normale sakepraktyke wat sosio-ekonomiese ontwikkeling ondersteun, sektor-spesifieke inisiatiewe of goedgekeurde sosio-ekonomiese ontwikkelingsbydraes	Afslagbedrag (bo en behalwe normale besigheidsafslag)	100%
Oorhoofse koste wat aangegaan word om sosio-ekonomiese ontwikkeling te ondersteun, sektor-spesifieke inisiatiewe of goedgekeurde sosio-ekonomiese ontwikkelingsbydraes	Verifieerbare koste (monetêr en niemonetêr)	80%
Bydraes in menslike hulpbronkapasiteit
Professionele dienste wat gratis gelewer word ter ondersteuning van sosio-ekonomiese ontwikkeling, sektor-spesifieke inisiatiewe of goedgekeurde sosio-ekonomiese ontwikkelingsbydraes	Kommersiële uurlikse tarief van professionele diensverskaffer	80%
Professionele dienste gelewer teen afslag ter ondersteuning van sosio-ekonomiese ontwikkeling, sektor-spesifieke inisiatiewe of goedgekeurde sosio-ekonomiese ontwikkelingsbydraes	Waarde van afslag gebaseer op kommersiële uurlikse tarief van professionele diensverskaffer	80%
Tyd van werknemers van die gemete entiteit wat produktief ontplooi is om begunstigdes by te staan en in sosio-ekonomiese ontwikkeling, sektor-spesifieke inisiatiewe of goedgekeurde sosio-ekonomiese ontwikkelingsbydraes	Maandelikse salaris deur 160 gedeel	80%

## 6. Meting van sosio-ekonomiese ontwikkelingsbydraes

Omsosio-ekonomiese ontwikkelingsbydraes te erken moet 'n verifikasiekundige soos voorgeskryf in die verifikasiehandleiding van die dtic wat op 18 Julie 2008 gepubliseer is (wat van tyd tot tyd gewysig kan word), die BBSEB-status van die begunstigde
######## Directors' Responsibility for the Financial Statements

The directors are responsible for the preparation and fair presentation of these financial statements in accordance with the International Financial Reporting Standard for Small and Medium-sized Entities and the requirements of the Companies Act of South Africa, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

######## Independent R eviewer's Responsibility

Our responsibility is to express a conclusion on these financial statements. We conducted our review in accordance with the International Standard on Review Engagements (ISRE) 2400 (Revised), Engagements to Review Historical Financial Statements . ISRE 2400 (Revised) requires us to conclude whether anything has come to our attention that causes us to believe that the financial statements, taken as a whole, are not prepared in all material respects in accordance with the applicable financial reporting framework. This Standard also requires us to comply with relevant ethical requirements. A review of financial statements in accordance with ISRE 2400 (Revised) is a limited assurance engagement. The independent reviewer performs procedures, primarily consisting of making inquiries of management and others within the entity, as appropriate, and applying analytical procedures, and evaluates the evidence obtained. The procedures performed in a review are substantially less than those performed in an audit conducted in accordance with International Standards on Auditing. Accordingly, we do not express an audit opinion on these financial statements.

######## Basis for Adverse Conclusion

As explained in note x to the financial statements, the company has not consolidated the financial statements of its only subsidiary, XYZ Proprietary Limited, acquired during the year because it has not been able to ascertain the fair values of certain of the subsidiary's material assets and liabilities at the acquisition date. This investment is accounted for on a cost basis in the company's financial statements. Under the International Financial Reporting Standard for Small and Medium-sized Entities, the subsidiary should have been consolidated because it is controlled by the company. Had XYZ Proprietary Limited been consolidated, many elements in the accompanying financial statements would have been materially affected. The effects on the consolidated financial statements of the failure to consolidate have not been determined.

######## Adverse Conclusion

Based on our review, due to the significance of the matter discussed in the Basis for Adverse Conclusion paragraph, we conclude that these financial statements do not present fairly the financial position of ABC Proprietary Limited as at 31 December 20X1, and its financial performance and cash flows for the year then ended in accordance with

Page 177 of 189
Research, Vol 13, 2012, pp.47-56. (Co-authored with R Butler.) Available online at: http://reference.sabinet.co.za/sa\_epublication\_article/sajaar\_v13\_a4

- 9. Reasons why JSE accredited auditors avoid statistical sampling and resources available to auditors wanting to use statistical sampling - an empirical study. The Southern African Journal of Accountability and Auditing Research, Vol 16, 2014. (Co-authored with E Swanepoel.)

## Papers delivered at conferences

- 1. AC116 - Is Everybody Ready? - Southern African Accounting Association Mini-Conference, University of Cape Town, Cape Town, 2002 (co-authored with C West).
- 2. AC116 - Is Everybody Ready? - Southern African Accounting Association Biennial International Conference, Port Elizabeth, 26-28 June 2002 (co-authored with C West).
- 3. Comparability, Relevance and Understandability of Financial Reporting by Listed South Africa Long- Term Insurers, Southern African Finance Association 12th Annual Conference, Cape Town, 22-24 January 2003.
- 4. The Incorporation of Actuarial Expertise into Overall Audit Strategies for Listed South African Long- Term Insurers - Southern African Accounting Association Mini-Conference, University of Stellenbosch, Stellenbosch, 22 June 2005
- 5. Leadership challenges of being Heads of Departments of Accounting in South African higher education institutions that offer SAICA accredited CA(SA) education programmes (research proposal), School of Accountancy Scholarship of Teaching and Learning Mini-Conference, Stellenbosch University, Stellenbosch, 4 November 2021.

## Textbooks

Auditing Fundamentals in a South African Context. Oxford University Press. (Joint content editor and co-author of two chapters). Currently in second edition.'

## Other

Brief overview of research interests and research completed to date The South African long-term insurance industry is currently believed to be at an important crossroads in its existence. The industry is haunted by concerns about high cost structures, a lack of transparency in disclosure to policyholders, unfulfilled expectations of policyholders and the proliferation of available investment vehicles in the market. These concerns are exerting pressure on the existing products and practices of South African long-term insurers. The audits of these insurers are of a complex and high-risk nature as a result of the complexity of their operations and, in particular, the highly complex actuarial valuation process in respect of policy liabilities. The prevailing auditing standards in South Africa require auditors to include policy liabilities in the ambit of their audit opinions. Recent investigations into failed long-term insurers and their audits, including those of local Fedsure Life, British Equitable Life Assurance Society and Australian HIH Insurance, demonstrate the high risk involved in the audits of long-term insurers. Against this background, the broad focus of my research is various salient aspects of overall audit strategies for the audits of South African long-term insurers. As financial and other information of listed South African long-term
' traditional leader ' means a person recognised in Chapter 4 of the KwaZulu-Natal Traditional Leadership and Governance Act, 2005 (Act No. 5 of 2005), as a traditional leader; and

' Umzimkhulu Local Municipality ' means the municipality - (a) established by Provincial Notice 344 of 2000, published in Provincial Gazette 5563 of 2000, as amended by Provincial Notice 1 of 2006, published in Provincial Gazette 6456 of 5 January 2006, issued in terms of section 12 of the Local Government: Municipal Structures Act, 1998 (Act No. 117 of 1998); and (b) which shares municipal executive and legislative authority in its area with the Sisonke District Municipality, as contemplated in section 4 of the KwaZulu- Natal Determination of Types of Municipalities Act, 2000 (Act No. 7 of 2000).

Application of Act 2. This Act - 2. This Act - (a) applies to the area of jurisdiction of the Umzimkhulu Local Municipality as contemplated in this Act and is administered by the responsible Member of the Executive Council; and (b) prevails in cases of conflict with any other provincial legislation.

Policy, statutory and administrative frameworks applicable in Umzimkhulu 3. Subject to the provisions of this Act, the policy, statutory and administrative frameworks 3. Subject to the provisions of this Act, the policy, statutory and administrative frameworks obtaining in KwaZulu-Natal, as amended from time to time, apply to the area of jurisdiction of the Umzimkhulu Local Municipality from the date of commencement of this Act.

Recognition and continued protection of existing rights and interests 4 .(1) Any right or interest, whether acquired, allocated, obtained, recognised or vested 4 .(1) Any right or interest, whether acquired, allocated, obtained, recognised or vested before or after the date of incorporation is hereby - (a) recognised and the content and substance thereof is not altered in any respect by the commencement of this Act; and (b) regarded to be a right or interest recognised by the policy, statutory and administrative frameworks existing in KwaZulu-Natal.