Phantom Ales Flying Brick DIPA, Our Beer of the Week! | OC Weekly
Greg Nagel | Posted on August 6, 2019 August 14, 2019
Phantom Ales is at 1211 N Las Brisas St, Anaheim, (714) 225-3206, phantomales.com.
CategoriesBeer of the Week, Food & Drink TagsAnaheim, Phantom Ales aunt sneeks in nefphe room and fucks him
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Skrywer, Bybeldagboeke, Karlien van Jaarsveld, Tieners, Voelgoedboeke English: South Africa has a long and complex history of land and housing problems, and from the late 1800s the South African government administrations spent considerable time and energy on adopting and implementing numerous pieces of land-related legislation in order to address these problems. Sectional title property plays a vital role in addressing this high-priority problem, and can assist in providing much needed residential accommodation for households of all income levels, within commuting distance of employment centres. Close to one million households in South Africa reside in sectional title property schemes. The new so-called third generation sectional title legislation became effective in the second half of 2016. The amendments effected by the new legislation not only remove a substantial number of obsolete provisions, extend consumer protection, and propose to eliminate various problems, but also bring about a number of entirely new requirements, such as the establishment and maintaining of reserve funds. Many of these new legislative changes will have far-reaching implications for the governance, budgeting and financial management of sectional title schemes. Also, many legislative aspects relating to governance, accounting and auditing of sectional title schemes remain contradictory and confusing. Role players in the South African sectional title industry face a number of unique challenges. In the problem statement of this study it is argued that governance-, accounting- and auditingrelated research on the sectional title industry is relevant, topical and imperative if current governance, accounting and auditing practises is to be enhanced. Following this argument, this thesis aimed to give in-depth overviews of three aspects; firstly, an in-depth overview of risks associated with sectional title for various stakeholders (i.e. owners, trustees, managing agents, auditors and accountants and EAAB-appointed inspectors) from an accounting, governance and auditing perspective; secondly, an in-depth overview of auditing- and governance-specific problems relating to sectional title; and thirdly an in-depth overview of accounting-specific problems relating to sectional title. More specifically, the research objectives were threefold; firstly, to find possible solutions to the above-mentioned problems and to make recommendations in this regard; secondly, to set benchmarks from the analysis of the annual financial statements of respondents over a three-year period that can be of assistance as an industry standard for owners, trustees, managing agents, auditors and accountants rendering a professional service, and so enhance accounting and auditing practices; and thirdly, to identify future research opportunities that falls outside the scope of the study. The literature review of this study covered various legislative aspects relating to the functioning of bodies corporate, boards of trustees, trustee chairpersons, managing agents, sectional title governance, and accounting and auditing of bodies corporate. The literature review paved the way for a detailed analysis of the governance, auditing and accounting aspects relating to a sample of body corporate financial statements. An empirical study was also performed on the sectional title industry in South Africa by way of interviewing a sample of role players in the industry, namely body corporate trustee chairpersons, managing agents of bodies corporate, sectional title accounting and auditing practitioners and EAAB-appointed inspectors. The results of the empirical study and data analysis revealed a great number of risks, practical problems, contradictory and confusing legal aspects as well as uncertainties in the industry. Various solutions to the identified problems and concerns were suggested and practical recommendations were made of which the industry should take note. The empirical findings can also be used as a valuable basis for further research.
Afrikaans: Suid-Afrika het ‘n lang en ingewikkelde geskiedenis van grond- en behuisingsprobleme, en sedert die laat 1800s het die Suid-Afrikaanse regeringsadministrasies aansienlike hoeveelhede tyd en energie spandeer aan die daarstelling en inwerkingstelling van verskeie stelle grond-verwante wetgewing met die doel om hierdie probleme aan te spreek. Deeltiteleiendom speel ‘n wesenlike rol in die aanspreek van hierdie hoë-prioriteit problem, en dit kan ook ‘n rol speel in die voorsiening van noodsaaklike residensiële behuising vir huishoudings in alle inkomstegroepe binne pendel-afstand van werksentra. Nagenoeg een miljoen Suid-Afrikaanse huishoudings woon in deeltiteleiendomskemas. Die sogenaamde derde-geslag deeltitelwetgewing is gedurende die tweede helfte van 2016 in werking gestel. Die wysigings wat deur die nuwe wetgewing teweeggebring word verwyder nie slegs ‘n aantal verouderde bepalings nie, maar brei ook verbruikersbeskerming uit, poog om verskeie probleme te elimineer, en bewerkstellig ook ‘n aantal nuwe vereistes, soos die vestiging en handhawing van reserwefondse. Verskeie van die nuwe wetsbepalings gaan verreikende gevolge inhou vir die beheer, begroting en finansiële bestuur van deeltitelskemas. Verder bly heelparty aspekte rakende die beheer, rekeningkundige hantering en ouditering van deeltitelskemas egter teenstrydig en verwarrend. Rolspelers in die Suid-Afrikaanse deeltitelindustrie staar verskeie unieke uitdagings in die gesig. In die probleemstelling van hierdie studie word daar geargumenteer dat navorsing rakende die beheer, rekeningkundige hantering en ouditering in die deeltitelindustrie noodsaaklik is in die lig van die verbetering van huidige beheer- rekeningkundige- en ouditpraktyke. Gevolglik poog hierdie verhandeling om in-diepte oorsigte te gee van drie aspekte; eerstens, ‘n in-diepte oorsig van die risiko’s geassosieer met deeltitel vir verskeie belanghebbendes (m.a.w. eienaars, trustees, bestuursagente, ouditeure en rekenmeesters, asook inspekteurs aangestel deur die EAAB) vanuit ‘n rekeningkundige-, beheer, en ouditeringsperspektief; tweedens, ‘n in-diepte oorsig van ouditering- en beheer-spesifieke probleme rakende deeltitel; en derdens ‘n in-diepte oorsig van rekeningkunde-spesifieke probleme rakende deeltitel. Die doelstellings van die navorsing is drievoudig; eerstens, om moontlike oplossings vir die voorafgenoemde probleme te identifiseer en aanbevelings te maak in hierdie verband; vitweedens, om maatstawwe daar te stel uit die ontleding van die finansiële jaarstate van respondente oor ‘n drie-jaar tydperk, wat gebruik kan word as ‘n industrie-standaard vir eienaars, trustees, bestuursagente, ouditeure en rekenmeesters wat ‘n professionele diens lewer, om sodoende huidige rekeninkundige- en ouditeringspraktyke te verbeter; en derdens, om toekomstige navorsingsgeleenthede wat buite die omvang van hierdie studie val te identifiseer. Die literatuurstudie van hierdie verhandeling het verskeie aspekte gedek wat verband hou met wetgewing wat die funksionering van beheerliggame, rade van trustees, trustee-voorsitters, bestuursagente, deeltitelbeheer en die rekeningkunde en ouditering van beheerliggame reguleer. Die literatuurstudie het die weg gebaan vir ‘n gedetailleerde ontleding van die beheer-, rekeningkundige- en ouditeringsaspekte rakende ‘n steekproef van beheerliggaam finansiële state. ‘n Empiriese studie is ook uitgevoer op die deeltitelindustrie in Suid-Afrika deur middel van onderhoude wat gevoer is met ‘n steekproef van rolspelers in die industrie, wat trustee-voorsitters, bestuursagente van beheerliggame, deeltitel rekeningkundige- en ouditpraktisyns asook inspekteurs aangestel deur die EAAB ingesluit het. Die bevindinge van die empiriese studie en data-ontleding onthul ‘n groot aantal risiko’s, praktiese probleme, teenstrydige en verwarrende regsaspekte, sowel as onsekerhede in die industrie. Verskeie oplossings vir die geïdentifiseerde probleme is voorgestel, en praktiese aanbevelings is gemaak waarvan die industrie behoort kennis te neem. Die empiriese bevindinge kan ook gebruik word as ‘n waardevolle platform vir verdere navorsing.