ahmedheakl/docatlas_instruct huggingface dataset:
otherwise appears to be materially misstated. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. As described in the Basis for Adverse Opinion section above, the company should have reviewed the building's residual value and useful life at the reporting date. We have concluded that the other information is materially misstated for the same reason with respect to the amounts or other items in the Director s' Report affected by the failure to review the building's residual value and useful life at the reporting date.

######## Responsibilities of the Directors for the Financial Statements

The directors are responsible for the preparation and fair presentation of the financial statements in accordance with International Financial Reporting Standards 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. In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

######## Auditor's Responsibilities for the Audit of the Financial Statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. A further description of our responsibilities for the audit of the financial statements is included in the Appendix to this auditor's report. This description, which is located at [ indicate page number or other specific reference to the location of the description ], forms part of our auditor's report.
SAAPS 3 (REVISED MAY 2019) ILLUSTRATIVE REPORTS

- • on the appropriateness of the directors ' use of the going concern basis of • on the appropriateness of the directors ' use of the going concern basis of accounting and based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the company's ability to continue as a going concern. If we con clude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the company to cease to continue as a going concern.
- • the overall presentation, structure and content of the financial statements, • the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

We communicate with the directors regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

###### Report on Other Legal and Regulatory Requirements

In accordance with our responsibilities in terms of sections 44(2) and 44(3) of the Auditing Profession Act, we report that we have identified a reportable irregularity in terms of the Auditing Profession Act. We have reported such matter to the Independent Regulatory Board for Auditors. [The matter pertaining to the reportable irregularity has 48 been described in note x to the financial statements .]

[ Auditor's Signature ] [ Name of individual registered auditor ] [ Capacity if not a sole practitioner: e.g. Director or Partner ] Registered Auditor [ Date of the auditor's report ] [ Auditor's address ]

106 of 189
SAAPS 3 (REVISED MAY 2019) ILLUSTRATIVE REPORTS

######## Responsibilities Responsibilities of the Directors for the Financial Statements

The directors are responsible for the preparation and fair presentation of the financial statements in accordance with International Financial Reporting [N10] Standards 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, [N11] whether due to fraud or error . In preparing the financial statements, the directors are responsible for assessing the company 's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

######## Auditor's Responsibilit ies for the Audit of the Financial Statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISAs, we exercise professional judgement [N12] and maintain professional scepticism throughout the audit. We also :

- • and assess the risks of material misstatement of the financial • and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
- • an understanding of internal control relevant to the audit in order to • an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the company 's internal control.
- • the appropriateness of accounting policies used and the • the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the directors.

23 of 189
ARSIMI DARVINIST

Kundërshtoi ashpër Darvinizmin Publikimet darviniste nuk lejohen por ndalohen

Qindra mijëra libra darvinistë të shpërndarë kudo me anije dhe trena

Perandoria Osmane humbi 1.592.896 km katrorë territor gjatë sundimit të Abdul Hamidit të II-të. Ky është dyfishi i madhësisë aktuale të Turqisë moderne.

- s.266

Si rezultat i revoltës së jeniçerëve në vitin 1808, Selimi i III-të u rrëzua. Ishte Mahmut Raif Pasha, i njohur gjithashtu si Mahmut Raif Pasha 'Britaniku', ai që nxiti rebelimin.

- s.267

(Lartë) Kryengritësit u kapën pas Incidentit të 31 Marsit. (Poshtë) Ushtria e Lëvizjes në Taksim.

- s.268

(Lartë) 23 janar viti 1913. Njerëzit u mblodhën para ndërtesës kryesore të Portës Sublime pasi doli lajmi për grushtin e shtetit. (Në fund) Nazım Pasha, ministër i Marinës, i cili u vra gjatë grushtit të shtetit.

- s.269

Nëntoka Shtetërore Britnaike ka qenë gjithmonë fuqia sekrete prapa të gjitha grushtave të shtetit që ndodhën në Perandorinë Osmane.

- s.270

(Në krye) Marina Osmane u la të kalbet në Bririn e Artë. (Fundi) Nëndetëset u bënë të padobishme pasi u tërhoqën në Bririn e Artë dhe u lanë të kalbet atje. Si rezultat, Perandoria Osmane duhej t'i bashkohej Luftës së Parë Botërore pa një nëndetëse të vetme. (Djathtas) Mesudi i hekurt u bë pjesë e Marinës Osmane gjatë sundimit të Sulltan Abdülazizit. Mirëpo, u la të kalbet gjatë sundimit të Abdul Hamidit të II-të.

- s.274

Arkeologu/spiuni britanik Gertrude Bell në një piknik me Emir Faisal. Brenda disa vitesh, Gertrude do të shkëpuste Irakun nga Perandoria Osmane dhe Faisal do të ishte mbreti i saj.
GELDE a) Versoekgeld moet betaal word voordat die versoek oorweeg word. b) U sal in kennis gestel word van die bedrag van die versoekgeld wat betaal moet word. c) Die gelde betaalbaar vir toegang tot die rekord hang af van die vorm waarin toegang vereis word en die redelike tyd wat nodig is om na 'n rekord te soek en voor te berei. d) Indien u vir vrystelling van die betaling van enige gelde kwalifiseer, meld asseblief die rede vir vrystelling.
Rede:

U sal skriftelik in kennis gestel word of u versoek goedgekeur of geweier is en indien goedgekeur, die koste wat met u versoek verband hou, indien enige. Dui asseblief u voorkeur vir korrespondensie aan:

Posadres	Faksimilee	Elektronies kommunikasie (spesifiseer asseblief)

#### Geteken te …………………………. op hede die ……… dag van ……………………… 20 ……..

#### \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_ Handtekening van versoeker/persoon namens wie versoek gerig word

41
- 2.1. ТАЪМИНИОБИНЎШОКЊВАСАНИТАРИЯ

38. Бахши таъмини оби нўшокњ ва санитария дар натиїаи баріамхўрии иѕтисоди наѕшавњ ва гузариш ба иѕтисоди бозорњ бо мушкилоти зиёд рў ба рў шуд, ки асоситарини оніо иніоанд: - таніо 51,4% аіолии Тоїикистон, аз їумла 86,9% аіолии шаіріо, 61,5% аіолии шаіракіо ва 43,4% аіолии деіот, бо оби ошомиданњ ва мувофиѕан 79,8%, 18,2% ва 0,2% аіолњ бо шабакаи фозил об ва шароити хуби санитарњ таъмин мебошанд; - дар шаіріо ва шаіракіо таніо 68% инфрасохти мавїуда дар іолати корњ ѕарор дошта, 7% он ѕисман кор мекунад ва 25% умуман дар іолати корњ нестанд. Дар деіот бошад, таніо 40% инфрасохтори мавїуда дар іолати корњ ѕарор дошта, 44% ѕисман кор мекунад ва 16% умуман дар іолати корњ нестанд; - талафоти об дар системаіои таъминоти шаіріои калон зиёда аз 60%, шаіріои миёна ва шаіракіо зиёда аз 20% - ро ташкил менамояд;

- - ташкилоту муассисаіои аз буїет маблаљгузоришаванда іаѕѕи хизматрасониіоро мувофиѕи талаботи аслњ ё меъёри муѕарраршуда маблаљгузорњ наменамоянд;

- тарифіои амалкунандаи хизматрасониіои корхонаіои тобеи КВД "Хоїагии манзилию коммуналњ" хароїоти оніоро пўшонида наметавонанд;

- - їамъоварии маблаљи іаѕѕи хизмати обрасонњ дар сатіи нокифоя ѕарор дорад.

39. Вобаста ба ин таїдид ва модернизатсия ииншоотіои мавїудаи системаіои таъмини оби нўшокњ ва санитария, мукаммал намудани сиёсати нархгузории хизматрасонњ бо маѕсади баланд бардоштани потенсиали ташкилотіои обрасон ва инчунин таъмин намуданисифати меъёрии оби ба аіолњ додашаванда, беітар намудани пардохти іаѕѕи хизмати таъминоти об аз їониби истифодабарандагон як ѕисми механизми самараноки иѕтисодњ ва дар маїмуъ вазифаіои аввалиндараїа маісуб меёбанд.

### 2.2. ОБЁРЊВАЗАІКАШЊ

40. Бахши обёрии кишоварзњ барои таъмини аіолњ бо маводи озуѕа ва таъсиси їойіои корњ дар деіот наѕши муіим мебозад. Ин бахш айни замон бо як ѕатор мушкилот, аз їумла фарсуда гаштани инфрасохтори мавїудаи обёрњ ва беідошти замин, зиёд гардидани майдони заминіои іолати мелиоративиашон љайриѕаноатбахш, аз гардиши кишоварзњ берун мондани заминіои корами обњ, эрозияи заминіои обњ, аз кор мондани пойгоііои обкашњ, нарасидани мошину механизміо, мавїуднабудани іисоби дурусти об ва љайра дучор омадааст. 41. Ба іолати 1 январи соли 2015 дар їуміурњ таѕрибан 33,5 іазор га замин, аз їумла 16,8 іазор га заминіоикорами обњ аз гардиши кишоварзњ берун монда, 31 іазор га замини партов мавїуд аст ва іолати мелиоративии 49 іазор га замини обњ љайриѕаноатбахш іисобида мешавад. Самарнокии системаіои обёрии їуміурњ дар баъзе іолатіо таніо 40 -50%- ро ташкил менамояд. 42. Ин мушкилот дастрасии деіѕононро ба іаїми зарурии об маідуд карда, ба іосилнокии маісулоти кишоварзњ таъсири манфњ расонида истодааст.
Figur 1: Ænsring af overfladeværdien i pH i verdenshavene siden industrialiseringen til 1990'erne . Illustration: User Plumbago, via Wikipedia. CC BY-SA 3.0

- 11. Nedenstående viser BTB på baseform og syreform, hvorfor er farveskiftet fra gul til blå ved pH = 7,1? (tip - man skal anvende pufferligningnen i sin argumentation)

######### Figur 2: BTBs syreform og baseform

####### Efter: http://net.biolyt.dk/index.php?sID=928

######### Figur 3: BTBs bjerrumdiagram .

####### Efter: http://net.biolyt.dk/index.php?sID=928
## 2021/2022 AANSOEK VIR BEFONDSING VAN HET JAN MARAIS FONDS

Departemente / afdelings binne die US word genooi om aansoek te doen vir befondsing van projekte wat die doelstellings van Het Jan Marais Fonds bevorder. Let asb. daarop dat die aanduidings Afrikaans en Nederlands (Hollands) teenswoordig vervangbaar is met Afrikaans.

#### DOELSTELLINGS VAN DIE FONDS

Het Jan Marais Fonds (HJMF) is in 1915 volgens die testament van wyle J.H. (Jan) Marais geskep ten behoewe van die Universiteit Stellenbosch, ter bevordering van hoër onderwys - wat onderrig, navorsing en gemeenskapsbetrokkenheid insluit - by die Universiteit Stellenbosch, maar beperk tot onderwys in Afrikaans/Nederlands, met die einddoel dat in sodanige onderwys, Afrikaans nie 'n mindere plek as Engels inneem nie ('die hoofdoelstelling').

In ooreenstemming met die genoemde bedoeling sal die Fonds aangewend kan word:

- (a) vir die betaling van die salaris, of enige deel daarvan of byvoeging daartoe, van professore en dosente;
- (b) vir beurse en geldelike hulp aan studente, wat op sodanige wyse verleen sal word dat die bedoeling soos in die testament vervat die beste uitgevoer word;
- (c) vir die aankoop van boeke;
- (d) vir die aanbieding van wetenskaplike lesings ter bevordering van die Afrikaanse nasionale belang; en
- (e) op sodanige of ander wyse wat na mening van die trustees die doeleindes waarvoor hierdie bemaking gemaak word, die beste kan bevorder.

#### FONDS BESKIKBAAR VIR 2021/2022

R468 891 is beskikbaar vir toekenning aan een of meer projekte.

#### AANSOEKPROSES

Aansoeke vir befondsing moet die volgende insluit:

- • van, kontakbesonderhede en posbenaming van aansoeker. Die aansoeker • van, kontakbesonderhede en posbenaming van aansoeker. Die aansoeker moet 'n personeellid van/student aan die US wees.
- • van die departement / afdeling van die USwaarbinne die projek bestuur • van die departement / afdeling van die USwaarbinne die projek bestuur sal word.
- • Kort opsomming (van hoogstens 300 woorde) van die beoogde projek/beurs. • Kort opsomming (van hoogstens 300 woorde) van die beoogde projek/beurs.
- • Kort motivering waarom u van mening is dat die projek /beurs die doelstellings van • Kort motivering waarom u van mening is dat die projek /beurs die doelstellings van die Fonds bevorder, met spesifieke verwysing na die uiteensetting hierbo.
- • van ander befondsing wat die projek/student reeds ontvang. • van ander befondsing wat die projek/student reeds ontvang.
- • of dit aanvaarbaar sal wees indien die trustees slegs 'n gedeelte van die • of dit aanvaarbaar sal wees indien die trustees slegs 'n gedeelte van die fondse wat versoek word, kan toestaan.
- • Gedetailleerde begroting van die wyse waarop die aangevraagde fondse • Gedetailleerde begroting van die wyse waarop die aangevraagde fondse aangewend sal word.
Standard 4.2 Hemm fis- seħħ sistemi ta' valutazzjoni validi u affidabbli.
Indikaturi tal- Kwalità għall -Istandard 4.2 L-istituzzjoni tat- taħriġ hija unikament responsabbli għas - superviżjoni tal - proċess ta' ● valutazzjoni. Is-sistema ta ' valutazzjoni tkejjel il-progress li sar fl- għarfien, il - ħiliet u l -kompetenzi. ● L- istituzzjoni għandha sistema fejn l - esperti jżuru lill -istudenti fil-kollokament ● tagħhom . Żjarat regolari ta' monitoraġġ, appoġġ u valutazzjoni jippermettu lill -istudenti ● jiddiskutu l- progress, jippreżentaw ix - xogħol tagħhom, iqajmu kwistjonijiet dwar il- kollokament, u juru l-integrazzjoni tat-teorija u l-prattika. Is-sistema ta ' valutazzjoni tinkludi metodi evidenzjali bħal logbooks, djarji u portafolli ● għall - istudenti biex jirreġistraw l -esperjenzi u r- reazzjonijiet tagħhom u jirriflettu fuq dak li tgħallmu. Il- valutazzjoni tintuża biex jifhmu kif ittejbu l-esperjenzi tat- tagħlim, kemm tgħall mu, ● u/jew jippjana bidliet fit- tagħlim. Formoli ta ' valutazzjoni formattivi u sommattivi jinkludu intervisti, preżentazzjonijiet, ● dimostrazzjonijiet, wirjiet ta ' powsters, evalwazzjonijiet bejn il-pari, assenjazzjonijiet bil- miktub u eżamijiet. Il-valutazzjoni tindirizza l- kompetenzi mgħallma, ir - riżultati tat - tagħlim miksuba, u l - ● proċessi mwettqa, inklużi l -prattika riflettiva u l-awtodirezzjoni. Il-komunikazzjoni u l-kooperazzjoni kontinwa bejn l- għalliema u l - ħarrieġa fuq il -post ● tax- xogħol huma essenzjali. Il- valutazzjoni għandha takkomoda differenzi fl -impjiegi, l-istandards, il-kultura u l- ● prattiki. Il-valutazzjoni hija awtentika, realistika u qrib kemm jista ' jkun tal- proċess ta' ħidma ● reali. Sat- tmiem ta' kollokament tkun inkisbet e videnza tal-prattika tat- tagħlim. ● L- għoti ta' informazzjoni lill-istudenti sabiex jirriflettu dwar l- esperjenza tagħhom u ● jsaħħu t - tagħlim jistgħu jiffurmaw parti mill -valutazzjoni u jipprovdu feedback siewi lill- istudenti, lil min iħaddem u lill - għalliema. Il-politiki u l- proċeduri ta' valutazzjoni, inkluż il -klassifikazzjoni ta ' rubriki, huma ● kkomunikati b 'mod ċar. Hemm fis- seħħ proċedura formali għall -ilmenti u l-appelli tal-istudenti. ●
# Prof. SPJ von Wielligh

## Qualifications and Advanced Degrees

CA (SA) BAccHons(Cum Laude) MAcc PhD (Accounting)

### Specifics

MAcc(Stell), 1994: Possibilities for the application of Activity-Based Techniques with specific reference to the South African long-term insurance industry (thesis in Afrikaans).

PhD (Stell), 2005: The development of a best practice framework for the formulation of overall audit strategies for insurance contracts and the related earnings of listed South African long-term insurers

## Publications

### Popular

- 1. Auditors vs Actuaries: The Bean- Counter's First Perspective, Accountancy SA, February 2001, pp. 8 -9.
- 2. Auditors vs Actuaries: The Bean- Counter's Second Perspective, Accountancy SA, March 2001, pp. 13 - 15.
- 3. Auditors vs Actuaries: The Bean- Counter's Final Perspective, Accountancy SA, April 2001, pp. 8 -9.
- 4. AC116 - Is Everybody Ready?, Accountancy SA, May 2002, pp. 12-13 (co-authored with C West).
- 5. AC116 - May You Live in Interesting Times, Accountancy SA, June 2002, pp. 11-12 (co-authored with C West).
- 6. Can We Rely on Cash Flow Statements?, Accountancy SA, May 2003, pp. 16-18 (co-authored with W Steyn).
- 7. The Dilemma of Risk and Reward, Accountancy SA, September 2004, pp. 2 - 6 (co-authored with M Spies).
- 8. Auditing - Is Theory Adopting Practice?, Accountancy SA, October 2004, pp. 14 - 16.
- 9. Internal Control Audit Strategies, Accountancy SA, March 2005, pp. 30 - 32.
- 10. Are insurance audits REALLY that difficult?, Accountancy SA, August 2005, pp. 12 - 14.
- 11. Irregularities: Material or Reportable?, Accountancy SA, April 2006, pp. 10 - 13.
- 12. Reportable Irregularities, Accountancy SA, February 2007, pp. 18-21 (co-authored with H Burger)
- 13. Audit implications of formalising management commentary. Accountancy SA, July 2007, pp. 38- 40.(coauthored with R Butler).
(3) Сите документи/записи примени во текот на денот, писарницата ги испраќа истиот ден. (4) Доколку документот/записот не може да се испрати истиот ден, се испраќа на почетокот од следниот работен ден.

## Разведување и класифицирање на документот/записот

## Член 16

(1) Разведувањето на документите/записите се врши во деловодникот, односно во пописот на документи/записи, во кои се запишува датумот на разведувањето и ознаки што овозможуваат секој документ/запис да може брзо да се пронајде. (2) Датумите и ознаките на разведувањето се запишуваат по хронолошки ред во рубриките на деловодникот, односно во рубриките од пописот на документите/записите. (3) По извршеното разведување , документите/записите што се ставаат во роковникот, односно се архивираат, му се предаваат непосредно на службеното лице во писарницата.

## Член 17

(1) Решените документи/записи и предмети се класифицираат и се средуваат според архивски знаци. (2) Архивскиот знак се состои од ознака на организационата единица што го решила предметот/записот и од ознака за групата работи во која предметот спаѓа според својата содржина, утврдени со Планот на архивски знаци. (3) Планот на архивски знаци, Листата на архивски материјал и Листата на документарен материјал со рокови за негово чување, содржат Општ и Посебен дел. Општиот дел од Планот и Листите е задолжителен за сите иматели. (4) Архивските знаци од Општиот дел на Планот и Листите не може да се менуваат во текот на годината, но може да се додаваат нови, ако тоа го бараат организационите и други промени кај имателот. (5) Општиот дел од Планот и Листите содржи архивски знаци, рокови за чување или ознаката 'трајно' за документите/записите што настануваат во рамките на организационите единици, односно групите на работи: Основање, организација и развој; Управување и раководење; Канцелариско - архивски, правни и општи работи; Човечки ресурси; Финансиско и материјално работење; Одбрана и безбедност; Електронски систем и АОП. (6) Посебниот дел на Планот и Листите содржи архивски знаци и рокови за чување или ознаката 'трајно' за документите/записите што настануваат во рамките на организационите единици, односно групите на работи од основната и специфична дејност на имателот.

## Член 18

(1) Документот/записот според својата содржина и степенот на заштита на информацијата се класифицира согласно Законот за класифицирани информации и тоа: државна тајна, строго доверливо, доверливо и интерно.