Regional development in Transkei

This paper identifies the main issues that development in Transkei must address. These are job creation, food production and the upgrading of manpower productivity through appropriate education and training.

The first section gives statistical information on unemployment and food production. The second part discusses national development priorities and strategies as determined by the economic development planners and approved by the Government. The emphasis of the plan is small scale operations that can be operated and managed by the people themselves. The third section examines the development that is actually taking place against the approved national development priorities. Finally some of the policies and practices that are in conflict with what the country is seeking to achieve are highlighted.     

Some specifics on the loss of professional personnel from the Commonwealth Caribbean

The present study is concerned with migration from the Commonwealth Caribbean to the United States. The focus is on the migration of professionals, or the brain drain.     

Valuation of SGARAs IN THE Wine Industry: Time for Sober Reflection

The application of AASB 1037 Self Generating and Regenerating Assets provides little guidance to the commercial performance of winemakers. The valuation of grapevines essentially requires the valuation of a segment of a business (vineyards), from which is deducted the value of associated infrastructure. Grapevines are reported at a fictional "net market value" even though they cannot be bought or sold. The combination of recognising revaluation increments as distributable profits through the valuation of grapevines at "net market value", and the subsequent "amortisation" of those revaluation increments over the useful lives of the grapevines, creates a reporting maze which is more likely to confuse than inform.