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For undergraduate and MBA Cost or Management Accounting courses. The text that defined the cost accounting market Horngren's Cost Accounting defines the cost accounting market and continues to innovate today by consistently integrating the most current practice and theory into the text. This acclaimed, market-leading text emphasizes the basic theme of "different costs for different purposes," and reaches beyond cost accounting procedures to consider concepts, analyses, and management. The 16th Edition, Global Edition, incorporates the latest research and most up-to-date thinking into all relevant chapters, so that students are prepared for the rewards and challenges they will face in the professional cost accounting world of today and tomorrow. MyLabTM Accounting not included. Students, if MyLab is a recommended/mandatory component of the course, please ask your instructor for the correct ISBN and course ID. MyLab should only be purchased when required by an instructor. Instructors, contact your Pearson representative for more information. About the book Use the most current information to prepare students for their field Emphasis on Global Issues reflect today's increasingly global business environment. The importance of joint cost allocation in creating a trade war between poultry farms in South Africa and the United States (Chapter 16). The text's examples of management accounting applications in companies are drawn from international settings. Focus on merchandising and service sectors (versus traditional manufacturing settings)highlight the shifts in the US and world economies. Several Concepts in Action boxes focus on the merchandising and service sectors, including achieving cost leadership at Trader Joes, using activity-based costing to reduce the costs of health care delivery at the Mayo Clinic (Chapter 5), reducing fixed costs at Twitter (Chapter 2), and analyzing operating income performance at Best Buy (Chapter 12) and web-based budgeting at 24 Hour Fitness. Emphasis on sustainability as one of the critical managerial challenges of the coming decades, including material that stress themes of recognizing and accounting for environmental costs, energy independence and the smart grid, setting stretch targets to motivate greater carbon reductions, using cost analysis, carbon tax, and cap-and-trade auctions to reduce environmental footprints, and constructing "green" homes in a cost-effective manner. More focus on the role of accounting concepts and systems in fostering and supporting innovation and entrepreneurial activities in firms including: o The challenges posed by recognizing R&D costs as period expenses even though the benefits of innovation accrue in later periods. o How companies budget for innovation expenses and develop measures to monitor success of the innovation efforts delinked from operational performance in the current period (Chapter 6). o The importance of nonfinancial measures when making decisions about innovation (Chapter 11). o The concept that innovation starts with understanding customer needs (Chapter 13). o Process innovations for improving quality (Chapter 19). Cutting-edge topics are covered, including material around recent trends in big data and data analytics in predicting costs and when making demand forecasts. Provide a solid presentation of accounting hallmarks with a great emphasis on strategy Strategy maps are presented as a useful tool to implement the balanced scorecard and a simplified presentation of how income statements of companies can be analyzed from the strategic perspective of product differentiation or cost leadership. A new section helps students evaluate strategy maps such as the strength of links, differentiators, focal points and trigger points. Try It examples are simple and focus on key ideas or concepts. They are located after a particular concept or calculation, and invite students to practice what they have just learned. Becker Multiple Choice Questions in the assignment material probe students' knowledge of the chapter material and their ability to think critically about key concepts. Opening Vignettes. Each chapter opens with a vignette on a real company situation. The vignettes get students engaged in a business situation, or dilemma, illustrating why and how the concepts in the chapter are relevant in business. New examples on Quiksilver, General Motors, Boeing, Delta, Honda, and Viacom have been incorporated. Concepts in Action Boxes. Found in every chapter, these boxes cover real-world cost accounting issues across a variety of industries including automobile racing, defense contracting, entertainment, manufacturing, and retailing. New examples include Subway, Chipotle, H&M, Amazon, Under Armour, and Netflix.
This book provides a comprehensive and analytical overview of human rights law in Africa. It examines the institutions, norms, and processes for human rights realization provided for under the United Nations system, the African Union, and sub-regional economic communitites in Africa, and explores their relationship with the national legal systems of African states. Since the establishment of the African Union in 2001, there has been a proliferation of regional institutions that are relevant to human rights in Africa. These include the Pan African Parliament, the Peace and Security Council, the Economic, Social and Cultural Council and the African Peer Review Mechanism of the New Partnership for Africa's Development. This book discusses the links between these institutions. It further examines the case law stemming from Africa' most important human rights instrument, the African Charter on Human and Peoples Rights, which entered into force on 21 October 1986. This new edition contains a new chapter on the African Children's Rights Committee as well as full coverage of new developments and instruments, such as the Convention on the Rights of Persons with Disabilities, the Convention on Enforced Disappearances, and the African Charter on Democracy, Elections and Governance. Three cross-cutting themes are explored throughout the book: national implementation and enforcement of international human rights law; legal and other forms of integration; and the role of human rights in the eradication of poverty. The book also provides an introduction to the relevant human rights concepts.
Domestic Violence and International Law argues that certain forms of domestic violence are a violation of international human rights law. The argument is based on the international law principle that, where a state fails to protect a vulnerable group of people from harm, whether perpetrated by the state or private actors, it has breached its obligations to protect against human rights violation. This book provides a comprehensive legal analysis for why a state should be accountable in international law for allowing women to suffer extreme forms of domestic violence and how this can help individual victims. It is irrelevant that the violence is perpetrated by individuals and not state actors such as soldiers or the police. The state's breach of its responsibility is in its failure to act effectively in domestic violence cases; and in its silent endorsement of the violence, it becomes complicit. The book seeks to reformulate academic and political debate on domestic violence and the responsibility of states under international law. It is based on empirical data combined with an honest assessment of whether or not domestic violence is recognised by the international community as a human rights violation. 'Domestic Violence in International Law [...] provides an original, provocative, and much needed legal framework for the coherent development of a norm against domestic violence in international human rights law...Dr. Meyersfeld has developed a thoroughgoing analysis that asks and answers the most difficult questions often neglected by academics, lawyers and activists who dismiss the possibility that systemic violence against women could violate international law...Most fundamentally, this book is memorable for the hope and optimism it expresses about the transformative possibilities of international law. For without compromising such intensely human values as privacy, autonomy and cultural identity, Dr. Meyersfeld moves her reader with an abiding conviction: that international law, fueled with the power of transnational actors, can propel public actors to protect abused and vulnerable people in their most private worlds.' From the Foreword by Harold Koh, The Legal Adviser, United States Department of State (2009-).
The second edition of Craig Deegan and Jeffrey Unerman's market leading text presents the various theoriesof financial accounting through a balanced and dynamic approach. Students are given all the tools toengage with these theories and are encouraged to critically evaluate and challenge them. Clearly writtenand user friendly, this new edition provides comprehensive coverage of internationally developed accountingtheories from a European perspective.
This book is designed to serve as a textbook for advanced
undergraduate and beginning graduate students who seek a rigorous
yet accessible introduction to the modern financial theory of
security markets. This is a subject that is taught in both business
schools and mathematical science departments. The full theory of
security markets requires knowledge of continuous time stochastic
process models, measure theory, mathematical economics, and similar
prerequisites which are generally not learned before the advanced
graduate level. Hence a proper study of the full theory of security
markets requires several years of graduate study. However, by
restricting attention to discrete time models of security prices it
is possible to acquire mathematics. In particular, while living in
a discrete time world it is possible to learn virtually all of the
important financial concepts. The purpose of this book is to
provide such an introductory study.
There is still a lot of mathematics in this book. The reader
should be comfortable with calculus, linear algebra, and
probability theory that is based on calculus, (but not necessarily
measure theory). Random variables and expected values will be
playing important roles. The book will develop important notions
concerning discrete time stochastic processes; prior knowledge here
will be useful but is not required. Presumably the reader will be
interested in finance and thus will come with some rudimentary
knowledge of stocks, bonds, options, and financial decision making.
The last topic involves utility theory, of course; hopefully the
reader will be familiar with this and related topics of
introductory microeconomic theory. Some exposure to
linearprogramming would be advantageous, but not necessary.
The aim of this book is to provide a rigorous treatment of the financial theory while maintaining a casual style. Readers seeking institutional knowledge about securities, derivatives, and portfolio management should look elsewhere, but those seeking a careful introduction to financial engineering will find that this is a useful and comprehensive introduction to the subject.
Financial management: Turning theory into practice is an accessible and principles-based financial management textbook for undergraduate and Honours Accounting students. The book takes cognizance of changes in the economic environment and their implications for the role of financial management and the teaching of the subject. Financial management follows the SAICA syllabus for financial management but also takes the skills required by the CIMA syllabus into account. It acknowledges the intent behind the SAICA Competency Framework to develop problem-solving, critical thinking and ethical business leaders, but at the same time provides academic and financial literacy support to students. This guided approach serves to produce both technically competent students as well as students who will be capable financial leaders in the workplace. Financial management supports students in the following ways: - Opening case studies engage student interest and illustrate why the principles that will be dealt with in the chapter are important for the successful financial management of South African companies. - Critical thinking boxes encourage students to think deeply about the consequences of various actions in the business environment, such as implementing financial performance measures, thereby developing their reasoning skills. - Worked examples guide students through problems in a step-by-step manner and give them confidence to tackle questions on their own. -Self-assessment questions test understanding of the key concepts. - 'Finance in action' boxes provide real-life examples of the theory covered in the chapter. The book is aimed at undergraduate and Honours Financial Management students enrolled in BCom Accounting courses at universities, primarily those following a CA route.
An accessible introduction to FUNDAMENTAL ANALYSIS
GETTING STARTED IN FUNDAMENTAL ANALYSIS
If you've picked up this book, you probably recognize the value of fundamental analysis, but aren't sure that you can master it. With "Getting Started in Fundamental Analysis" as your guide, you'll quickly become familiar with the key concepts of this discipline and learn how to put them into action in the real world.
"Getting Started in Fundamental Analysis" contains important insights that can help you manage risk and make more informed investment decisions. Each chapter is filled with a variety of relevant illustrations, examples, and definitions that bring important concepts to life. Written in a non-technical format that's easy to follow, "Getting Started in Fundamental Analysis" provides valuable coverage of: The audited statement Finding financial information online The process of confirmation Balance sheet and income statement ratios The P/E ratio and how to use it How the combination of fundamental analysis with technical methods creates a powerful strategy
Straightforward and accessible, "Getting Started in Fundamental Analysis" is not just an introduction to a range of analytical tools collectively called fundamental analysis. It's designed to help you put those tools to work in identifying risk levels, making valid and reliable comparisons, and picking stocks for your portfolio. It is this activity--deciding which stocks to buy, how long to hold them, and when to sell--that lies at the center of a successful and profitable investment program.
GAAP Handbook 2018 covers accounting standards, interpretations and updates issued by the IASB.
Principles of Competition Law in South Africa offers an accessible, applied and rigorous introduction to the general principles of competition law and policy in South Africa. The text presents the fundamental principles of competition law within a clear and practical framework, and supports enquiring engagement with critical and reflective issues. Providing a comprehensive foundation of knowledge, the text introduces relevant, key concepts and perspectives of competition economic theory, inviting readers to deepen their understanding of the core subject matter in an accessible manner. Principles of Competition Law in South Africa is suited as course material for students who are studying competition law as a module of the LLB degree programme, or at postgraduate level. It is also a useful resource for practitioners who may wish to engage with foundational and current principles of the field.
This new edition of Cassese's International Law provides a stimulating and authoritative account of International Law for undergraduates and postgraduates. It has been fully revised and updated to include all recent developments in the subject, and contains a new chapter on terrorism as well as extensive revision of the section on State Responsibility. Providing a comprehensive commentary on International Law as a whole, it compares the traditional legal position with the developing and evolving law in a way that is sensitive to political and economic considerations, as well as including detailed yet accessible examinations of State Responsibility and International Criminal Law.
Principles of management accounting: the question book accompanies the Oxford University Press Southern Africa textbook Principles of Management Accounting: A South African Perspective, offering additional questions on each of the topics covered in the textbook. The Question Book is suitable for second- and third-year students of Management Accounting at universities and universities of technology. It comprises original questions that have been tried and tested as well as selected level-appropriate questions from the relevant Chartered Institute of Management Accounting (CIMA) and Association of Chartered Certified Accountants (ACCA) papers. Together, Principles of Management Accounting: A South African Perspective and Principles of Management Accounting: The Question Book form an ideal learning package that provides students with essential practice in answering typical questions they will encounter in examinations.
This book is the definitive guide to all aspects of this important part of International Trade Law. Relied upon by generations of students and practitioners alike, this market leading text is renowned for combining a critical, in-depth examination of all aspects of the law relating to the carriage of goods by sea.
A 5-book set containing the following books:
A Guide Through IFRS Part A [July 2012 edition]
Sustainable development currently dominates the agenda of government programmes and projects in Africa. The developmental challenges posed by population increases, the prevalence of HIV/Aids and urbanisation trends, inter alia, require government institutions and other development agencies to improve performance and delivery. The implementation of sustainable development depends largely on all stakeholders being involved in the planning and evaluation of respective programmes and projects. Issues relating to entrepreneurship and small business development, policy management, local government integrated development planning, and the role of women, need to be attended to effectively and efficiently. To achieve meaningful sustainable development objectives, entities such as the African Union and initiatives like NEPAD need to coordinate regional and continental development activities. However, a number of imperatives impact on the outcomes of all attempts to achieve sustainable development. In this well-researched, important book, some of the most prominent sustainable development issues are investigated. The chapters were authored by academics who are well-versed in their respective fields.
For undergraduate and MBA Cost or Management Accounting courses. The text that defined the cost accounting market Horngren's Cost Accounting defines the cost accounting market and continues to innovate today by consistently integrating the most current practice and theory into the text. This acclaimed, market-leading text emphasizes the basic theme of "different costs for different purposes," and reaches beyond cost accounting procedures to consider concepts, analyses, and management. The 16th Edition incorporates the latest research and most up-to-date thinking into all relevant chapters, so that readers are prepared for the rewards and challenges they will face in the professional cost accounting world of today and tomorrow. Also available with MyLab Accounting MyLab (TM) Accounting is an online homework, tutorial, and assessment program designed to work with this text to engage students and improve results. Within its structured environment, students practice what they learn, test their understanding, and pursue a personalized study plan that helps them better absorb course material and understand difficult concepts. Horngren's Cost Accounting, 16th Edition is also available via Revel (TM), an interactive learning environment that enables students to read, practice, and study in one continuous experience. Note: You are purchasing a standalone product; MyLab Accounting does not come packaged with this content. Students, if interested in purchasing this title with MyLab Accounting, ask your instructor for the correct package ISBN and Course ID. Instructors, contact your Pearson representative for more information. If you would like to purchase both the physical text and MyLab Accounting, search for: 0134642449 / 9780134642444 Cost Accounting Plus MyLab Accounting with Pearson eText -- Access Card Package, 16/e Package consists of: 0134475585 / 9780134475585 Cost Accounting 0134476387 / 9780134476384 MyLab Accounting with Pearson eText -- Access Card -- for Cost Accounting
This volume pays tribute to the constitutional jurisprudence of Justice Laurie Ackermann, now retired from the Constitutional Court of South Africa.
The South African Constitution pushes against the limits of some of the great jurisprudential traditions of both the West and Africa, and has been assigned such a crucial transformational role that it has been at the forefront of attempts to connect law to the pursuit of emancipation. Justice Ackermann has played a leading role in the development of a suitable jurisprudence.
In focusing specifically on the relationship between dignity and freedom in the post-apartheid legal order, the essays collected here not only provide a critical perspective on a central theme in South Africa’s developing constitutional law, but also bring into view emerging answers to fundamental jurisprudential questions of growing international prominence.
Introduction to Managerial Accounting, 7/e by Brewer/Garrison/Noreen is based on the market-leading text, Managerial Accounting, by Garrison, Noreen and Brewer. Brewer 7e is a briefer, more accessible, and thoroughly student-friendly text that satisfies the basic needs of the managerial accounting student without unnecessary depth on advanced topics associated with the follow-up course cost accounting/cost management. Faculty and students alike will find this new edition has retained the hallmark features of the Garrison brand: author-written supplements, excellent readability, terrific examples, and balanced end-of-chapter material. In addition, Connect Accounting for Brewer/Garrison/Noreen has been expanded with new learning resources for your students.
Until quite recently questions about methodology in legal research have been largely confined to understanding the role of doctrinal research as a scholarly discipline. In turn this has involved asking questions not only about coverage but, fundamentally, questions about the identity of the discipline. Is it (mainly) descriptive, hermeneutical, or normative? Should it also be explanatory? Legal scholarship has been torn between, on the one hand, grasping the expanding reality of law and its context, and, on the other, reducing this complex whole to manageable proportions. The purely internal analysis of a legal system, isolated from any societal context, remains an option, and is still seen in the approach of the French academy, but as law aims at ordering society and influencing human behaviour, this approach is felt by many scholars to be insufficient. Consequently many attempts have been made to conceive legal research differently. Social scientific and comparative approaches have proven fruitful. However, does the introduction of other approaches leave merely a residue of 'legal doctrine', to which pockets of social sciences can be added, or should legal doctrine be merged with the social sciences? What would such a broad interdisciplinary field look like and what would its methods be? This book is an attempt to answer some of these questions.
Colin Drury’s Management and Cost Accounting covers the theory and practice of management and cost accounting and includes extensive assessment questions and illuminating Real World Views.
This textbook is ideally suited for use on management accounting and cost accounting modules taught on undergraduate accounting courses and for students preparing for the cost and management accounting examinations of the professional accountancy bodies at intermediate or advanced level. It is also appropriate for use by postgraduate and higher national diploma students studying cost and management accounting for the first time.
Also included is the student manual book.
This book introduces students to the general principles of contract law with specific application to South Africa. It integrates the common law, statutory law and constitutional perspectives. The text supports learning and the development of independent academic skills through various learning features. This edition includes a full new chapter addressing the Consumer Protection Act 68 of 2008.
Working in the health sector, dealing with life and death issues on a daily basis requires a sound body of information to empower, protect and inform nurses and all health practitioners. There have been many changes to legislation over recent years and this book will provide an invaluable resource. Written by internationally-renowned authors it covers issues that impact on the nurse's professional and private life.
Any practising lawyer and student working with international commercial contracts faces standardised contracts and international arbitration as mechanisms for dispute settlement. Transnational rules may be applicable, but national law is still important. Based on extensive practical experience, this book analyses international contract practice and its interaction with the various applicable sources: which role is played by the contractual regulation, which by national law, which by transnational sources, what is the interaction among these factors, and how does this all apply to contracts that refer disputes to international arbitration?
International Law offers a rigorous yet accessible introduction to public international law for students.
Presenting a clearly structured conceptual framework, the text is designed to support understanding by providing a concise, coherent perspective of international law principles and systems at domestic, regional and international levels. In addition to the standard, core material addressed in international law curriculae, the text examines judgments from South African courts and African jurisdictions, and provides a challenging analysis of key, emerging developments which are particularly relevant to the African context.
The book is a true student textbook that combines a strong theoretical foundation with a practical applied approach. A clear, concise yet rigorous introduction to the general principles of delictual law. Revised and updated, the second edition focuses more strongly on problem solving application. The text supports learning and the development of independent academic skills through various learning features which bring an applied, critical and reflective approach to the content. The structure of the book reflects the logical and systematic process of enquiry that is followed when assessing or preparing for a delictual matter, and it reflects clearly the distinctions between the Aquilian action, Germanic action and Actio iniuriarum. Pedagogically developed as a learning resource for students with varying backgrounds and skills levels. Supported by ancillary teaching materials which assist in teaching and learning.
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