Die bevindings in ’n inkomstebelastingsaak wat onlangs gepubliseer is (ITC 1840), het opnuut bevestig hoe belangrik dit is dat die bepalings van ’n trustakte reg bewoord word en dat die trustees binne hierdie bepalings optree.
“I have seen many, if not most, risk management processes fail within the first year,” declared Louw van der Merwe.
The recent financial crisis has served to emphasise the value of proper information management, and the failure of some organisations to do just that.
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