Students will find this book invaluable in their study of Criminal Procedure. It introduces readers to the fundamental principles and values underlying this field of law and guides them systematically through the rules of procedure that apply in criminal cases.

Auditing Fundamentals in a South African Context: Graded Questions offers a robust stock of applied question material that enables effective learning throughout the undergraduate auditing curriculum.

Testing all concepts from introductory to advanced level, the work provides a broad range of questions that are structured to assess varying levels of knowledge. The text’s helpful guidance feature assists students to independently advance their knowledge and to develop a sound mastery of exam technique, and advanced level questions support effective integration of knowledge.

The third edition of the work includes material that is revised and updated to reflect recent developments within the spheres of ethics and corporate governance. In addition, the work offers a substantial number of new questions relating to substantive procedures for all the major account balances and classes of transactions; in order to support effective, independent learning, this material is su pported with guided, principle-based explanation.

Auditing Fundamentals in a South African Context: Graded Questions is designed to complement the structure and approach of the textbook Auditing Fundamentals in a South African Context, making these ideal companion volumes, whilst also functioning effectively as a stand-alone question book.

Criminal Law in South Africa 4e offers a clear, comprehensive and applied explanation of the principles of criminal law in South Africa. This fourth edition text is revised and updated to reflect the extensive developments in South African- and international criminal law during the recent period.

The text addresses the general principles of criminal law, as well as the elements of specific common law crimes and statutory offences. It includes discussion of organised and commercial crime, and international criminal law, as well as a chapter that broadly outlines the South African criminal procedure system. Legal theory is presented in light of the influence of the Bill of Rights, comparative law perspectives, international and transnational law, and the emerging decolonisation debate.

A wealth of discussion points within the text offer critical perspective and analysis of moot and contentious issues. In a critical yet accessible manner, the text considers various developments that affect law reform, for example: constitutional aspects of the disciplinary chastisement of children, consent in the context of sexual offences, youth as a factor in determining criminal capacity, the scope of the crime of public violence, and the impact of cyber criminality on general principles and specific offences.

Designed to support understanding, the text succinctly explains criminal law principles with numerous case illustrations, and balances theoretical depth with a focus on the application of principles. This approach is supported by an annexure that demonstrates a methodology for solving problems in criminal law.

Criminal Law in South Africa 4e serves as core material for courses in criminal law, at the undergraduate level of the LLB programme. Additional teaching presentation and assessment resources are available to support teaching and learning.

A proper grasp of the law of insolvency can be acquired only by reading and digesting a sizeable volume of case law. This text, designed to complement Hockly's Insolvency Law, allows students and practitioners to come to terms with a broad range of insolvency cases.

Tax Law: An Introduction deals with the fundamentals of income tax in a practical and clear manner that makes this book an ideal tool for tax teachers. Written for students, this much-needed textbook simplifies complex concepts and avoids unnecessary jargon as it explains the key objectives and principles of taxation. The book sheds light on contemporary South

African tax law and the most important tax cases. It covers the process of tax collection as well as the interpretation of tax legislation.

Tax Law: An Introduction is intended to ease the teaching and understanding of an often-daunting subject. The book includes a link to the relevant Acts for easy access by students.

A concepts-based South African text that assumes a basic knowledge of financial accounting, and then helps readers understand and apply the International Financial Reporting Standards (IFRS Standards). It also references the IFRS for SMEs Standard, which is applicable to small and medium-sized enterprises.

The pedagogy of the book supports the development of crucial strategies and sound financial reporting knowledge, providing an excellent balance between theory, practice and strategy. It is suitable for second and third-year courses in financial accounting on the Chartered Accountant or General Accountant stream at universities as well as universities of technology.

Athenia Sibindi (UNISA) joins Besley and Brigham on Corporate Finance: A South African Perspective. This new edition is based on the student-feedback driven CFIN3 title, and maintains its visually appealing, succinct content. Corporate Finance: A South African Perspective is designed specifically for South African students. Throughout the book, content has been made as clear as possible by being rewritten in UK English with Africanisation. This text is designed to help you understand the complex world of corporate finance, and guides you through the theory and practice of working within the South African corporate financial environment.

Business is a cut-throat environment. Even with an excellent idea or brilliant marketing plan, there is no guarantee of success. Besides having innovative ideas and the willpower to succeed, you need sound management and business skills, and you need to know how to apply the best business practices, whether you are an entrepreneur or professional manager.

A business is fundamentally a cash-oriented process. This means that its ideas, image or products, no matter how remarkable, are still not as important as the ability to earn an income to stay afloat and have a reliable and accessible cash flow. A manager must be able to keep track of all income, expenses, assets the business owns and the cash flow. Poor fiscal management and inadequate accounting practices produce weak or incorrect information, preventing management from making well informed decisions or adapting adequately to changes in the environment.

Basic Financial Management is written to answer the question: What does ANY manager or entrepreneur need to know to guarantee sound financial management?

By global standards, South African financial markets are well developed, with mature, resilient and stable financial market infrastructures and financial institutions. In addition South Africa has independent regulatory authorities and policymakers that are targeting a financial sector regulatory framework that complies with international good practice. Understanding South African Financial Markets provides a clear, well-structured guide to South Africa’s dynamic and sophisticated financial market environment, comprehensively dealing with many complex topics and striving to bring the reader up to speed with the latest financial market developments.

Understanding South African Financial Markets has been compiled by practitioners from the financial markets and experienced faculty members in economics and financial management. Jargon that may be unfamiliar is explained in lay terms, and both international and local market practices and norms are discussed where relevant.

Contents include the following:

• Fundamentals of the financial system
• The South African Reserve Bank
• Banks
• Microfinance institutions
• Insurers
• Retirement funds
• Investment institutions
• Regulation of the financial markets
• Financial market terminology and technicalities
• The markets in major established asset classes such as equity, money market, derivatives, bonds, foreign exchange, and commodities
• The market in emerging and volatile crypto assets
• Financial Technology (Fintech) and its significance for the financial sector
• The impact of taxation on investment returns

An introductory legal textbook for property law.

IFRS for Small and Medium-Sized Entities: A tutorial book consists of over 100 questions dealing with the application of IFRS to SMEs issued by the International Accounting Standards Board.

Short topic-specific questions are designed to encourage learners to work through the relevant sections of the IFRS for SMEs. These are complemented by full-length questions dealing with multiple aspects of specific sections of the IFRS for SMEs including recognition, measurement and disclosure issues. For more advanced learners, exam-style questions, with varying degrees of integration, are also available. Students will benefit, not only from the comprehensive analysis, but also from detailed recommended solutions which have been carefully referenced to the relevant section of the IFRS and form recommended mark and time allocations to improve exam technique.

Key Features:

• A mix of short and full-length questions with varying degrees of complexity and integration;
• Recommended solutions and mark plans;
• Easy-to-print solution packs for prescribing institutions; and
• A sample of case studies for prescribing institutions

The fifth edition of Financial Accounting: IFRS® Principles is a concepts-based South African text that assumes a basic knowledge of financial accounting, and then helps readers understand and apply the International Financial Reporting Standards (IFRS® Standards).

It also references the IFRS for SMEs® Standard, which is applicable to small and medium-sized enterprises. The book has been updated to bring it in line with the 2018 Conceptual Framework. It has been revised to be more accessible, and now includes simpler, more concise explanations, conceptual diagrams and additional worked examples.

The pedagogy of the book supports the development of crucial strategies and sound financial reporting knowledge, providing an excellent balance between theory, practice and strategy. It is suitable for second and third-year courses in financial accounting on the Chartered Accountant or General Accountant stream at universities as well as universities of technology.

An introductory title for accounting students.

The Law of Delict in South Africa, third edition, offers an introduction to the general principles of delictual law. Comprehensive in scope, while clear and concise, the text provides a rich contextual framework which supports understanding and application of the principles.

Features:

• The text offers a progressive discussion of the law of delict, analysing the extent to which the common law of delict reflects the diverse, multicultural values of South African society, and proposing a framework for continuing, inclusive development of the common law. In addition, the third edition offers a deeper critical discussion of the relationship between common law principles and the Constitution of the Republic of South Africa.
• The third edition draws critical connections between established principles of delictual law and the rapidly-developing technological context. Discussions, which relate and apply principles to the context of modern technologies, are integrated throughout the text.

The fifth edition of this established work on criminal law now includes detailed discussion of major judicial pronouncements on dolus eventualis (Pistorius), the limits of common purpose liability in its active association form (Dewnath), robbery with aggravating circumstances (Masingili), treason (the Boeremag Treason trial), racketeering/retrospectivity (Savoi) and consensual child sexual experimentation (Teddy Bear Clinic). With the important entry into force on 9 August 2015 of the Prevention and Combating of Trafficking in Persons Act 7 of 2013, definitions of human trafficking and related offences have now become an integral part of our criminal law. Moreover, the transitional provisions on human trafficking in the Criminal Law (Sexual Offences and Related Matters) Amendment Act 32 of 2007 have been replaced with more detailed provisions under this Prevention and Combating of Trafficking in Persons Act 7 of 2013. A significant amendment to abortion law has been effected by the Choice on Termination of Pregnancy Amendment Act 1 of 2008 (assented to 12 February and promulgated18 February 2008), following the Constitutional Court's judgment in Doctors for Life International v Speaker of the National Assembly 2006 (6) SA 416 (CC). Judgments of the Supreme Court of Appeal, the Constitutional Court and legislative amendments relevant to criminal law up until the end of 2015 have been included in this fifth edition of Principles of Criminal Law.

Introductory Questions on SA Tax is the first of three publications in the Questions on SA Tax series designed to provide comprehensive tutorial coverage to taxation students. This book covers foundational topics typically dealt with in the first year of the study of tax at an undergraduate level.

This tutorial book includes questions and selected solutions on South African income tax and valueadded tax.

Up-to-date questions are graded, allowing students to develop their abilities at an introductory level.

Precedents for Applications in Civil Proceedings has been written to assist all, from aspirant novices to experienced practitioners.

The book contains more than 100 examples covering an extensive range of more than 50 subjects, with commentary on the requirements of applications and the identification of typical defences.

Precedents for Applications in Civil Proceedings comprises four parts: Part 1 - Introduction and General Guidelines: advice on drafting with emphasis on application papers; Part 2 - Generic Applications and General Matters: generic applications such as interdicts, reviews, appellate applications and the like; Part 3 - Procedural, Interlocutory and Incidental Applications Matters: An extensive range of interlocutory, incidental and procedural applications; Part 4 - Specific Substantive Applications: Comprising a wide range of subjects with commentary and precedents thereon.

The second edition of Criminal Procedure: Legislative Guide is intended for use by students studying criminal procedure.

The Guide is a useful collection of legislation that will assist students with studying, exam preparation and the answering of assignments. The purpose of the Guide is to equip students with the theoretical knowledge and applied skills, aptitudes and competencies necessary to analyse and solve issues and disputes arising from the adjectival process of South African criminal procedure as it applies to adult accused persons and child offenders.

This newly updated text equips nurses and other health-care professionals to deal with the legal issues they encounter in daily practice.

Informative and relevant, The A-Z of Nursing Law covers all recent changes to the law and legislation that affect the nursing profession. As the only local book of this nature, it has become an invaluable resource for nurse practitioners and other health-care professionals.

Undergraduate and postgraduate nursing students will also find it useful.

The new edition deals with the new legislation affecting the law of damages, including the Road Accident Fund Amendment Act 19 of 2005, the National Credit Act 34 of 2005 and the Consumer Protection Act 68 of 2008. A large number of important Constitutional Court, Supreme Court of Appeal and High Court judgments and academic contributions since 2003 relating to most fields of the law of damages in both delict and contract are examined in the new editions.

Dismissal remains the most thorough and comprehensive work available on a problem that confronts employers, lawyers, judges and arbitrators every working day – when is it fair to terminate the relationship with employees, for whatever reason this regrettable step may be deemed necessary?

This work deals with all the circumstances in which dismissals arise and are challenged – from dismissals for misconduct and incapacity, through retrenchments, automatically unfair dismissals, dismissals of protected and unprotected strikers, to the procedures required before such dismissals can lawfully be effected and challenged. Written in the clear and readable style for which the author has become acclaimed, the exposition of each principle is illustrated with examples drawn from the case law. This fourth edition adds many judgments handed down since the third edition was published five years ago, and incorporates judgments law and statutory amendments that have been handed down or enacted since then.

Dismissal forms a volume in a quartet by the author, and should where necessary be read with its companion volumes – Employment Rights, Collective Labour Law and Labour Litigation and Dispute Resolution

Valuations, Mergers & Acquisitions deals with the valuation of businesses for the purpose of mergers and acquisitions transactions, shareholder exits, capital raising and initial public offerings and covers the key principles involved in valuing businesses as going concerns.

Features:

• Critical thinking boxes commenting on the consequences of market events or the actions of specific companies which help students to get to grips with the uncertainties and complexities of valuations.
• The gaps between financial regulations and actual business practices are highlighted, such as IFRS 3 in Chapter 19.
• A variety of end-of-chapter and self-assessment questions and tasks allows readers to apply what they are learning as well as to develop their professional confidence.

Valuations, Mergers & Acquisitions is relevant to senior undergraduate students taking modules in Valuations and Mergers and Acquisitions as part of Financial Management courses, MBA and MBL students, and SAICA seminar students. The book is also of practical use to corporate financiers and company executives who wish to clarify or research particular areas of concern in valuing a business in practice.

For over thirty-five years, Colin Drury’s Management and Cost Accounting has successfully blended theory and practice. Established as the leading text in the field, it helps students learn the key concepts and processes of management and cost accounting.

Now in its twelfth edition, the text retains its trademark clear and accessible style, covering everything students need to know for their management accounting career and professional exams. Every chapter includes an “Employability Skills” question, review problems from accounting examination bodies and recent real-world examples of well-known international organizations such as Netflix, Amazon and Apple.

This edition includes new chapters on data analytics and environmental management accounting as well as expanded coverage of strategic performance and cost management, value creation and quality management. Drawing on his extensive experience, Mike Tayles continues to comprehensively revise Colin Drury's text.

International Law, Third Edition, offers a rigorous and supportive introduction to public international law for undergraduate and post-graduate readers. The text balances clear, concise discussion with in-depth analysis of international law principles at the international, regional and, where applicable, domestic levels. Offering a conceptual framework that simplifies the complexity of the international legal system, International Law supports learning efficiency and effectiveness, and enables readers to achieve mastery of the subject matter.

In addition to the core material that is addressed in international law curriculae, this third edition work engages with the many developments and topical issues that have assumed significance for international relations in the 21st century, since the publication of the previous edition. International Law is suited as core material for undergraduate courses in international law.

The work is also a useful first resource for legal practitioners who wish to engage with foundational and current principles of the field.