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Books > Academic & Education > Tertiary Education
Global Financial Accounting and Reporting 4e provides a complete companion to financial accounting that takes management students with no previous knowledge of accounting from the mechanics of how financial records are structured through to being able to understand and analyze published consolidated financial statements. The book is global in its approach. It uses IFRS Standards as its basis and so reflects the rules followed by nearly all European listed companies and by an ever-increasing number of firms worldwide. Global Financial Accounting and Reporting is primarily aimed at future users of accounting information such as managers and analysts. It is therefore ideal for use at MBA level. It can also be used on financial accounting modules for business students at the undergraduate level.
Jurisprudence in an African Context explores the unique contribution of African jurisprudence, and that of Western jurisprudence, to engage with the context and issues of contemporary Southern African societies. The text's unique pedagogy invites the reader to explore African perspectives of law through excerpts of primary texts, and supports understanding, engagement and debate through accessible and stimulating commentary. Organised thematically, the text engages with many urgent and important issues, related to law and justice, which concern African societies: these topics include land reform, the distribution of wealth and opportunity, who counts as a member of a political community, the rights of gay people, the interests of traditional societies, and approaches to dealing with crime. The text provides a rich perspective of the proper role of law and justice in contemporary society, through the lens of African history, context and values.
Psychology and law are disciplines and professions that seem to be, at first glance, quite distinct and separate - but in reality their congruences are many and varied - psychologists frequently appear in court as expert witnesses; and they often actively research topics that are directly related to law and legal practice. Similarly, lawyers and other legal professional often face questions in their professional practice that are inherently psychological in nature. This text introduces the reader to some of the intersections of psychology and law. Each chapter includes learning objectives, exercises and a detailed reference section. Topics addressed in psychology and law include: psychological assessment in forensic settings; crime and policing; child custody assessment; the detection of deception and truthfulness; eyewitness testimony and identification; the role and treatment of child witnesses in legal proceedings; assessing dangerousness and the risk of violence; the psychologist as expert witness; investigative psychology and psychological profiling; psychology and human rights; insanity and diminished capacity defences.
Ethics for Accountants and Auditors 4e offers an introduction to the ethical value systems and ethical theories that are relevant to the accounting and auditing profession. The text introduces various ethical dilemmas, and the combination of theoretical and practical guidance equips students and practitioners with the tools to deal with these issues in practice.
Principles of Cost Accounting offers a solid theoretical foundation in cost accounting aligned with the curricula of the professional bodies Chartered Institute of Management Accountants (CIMA), Association of Chartered Certified Accountants (ACCA) and Association of Accounting Technicians (AAT). The book builds knowledge in incremental steps, allowing students to develop the framework required to conceptualise the technicalities of cost accounting. It refers to the specifics of accounting practice in the South African context where relevant, developing students' competence for their workplace. Principles of cost accounting offers a holistic approach to understanding the work of a cost accountant and incorporates decision-making and communication skills.
Hierdie is die vyfde uitgawe van die boek wat vir die eerste keer in 1992 as 'n relatief bondige teks, spesifiek gemik op studente in die erfreg, verskyn het. Die boek het egter deur sy opeenvolgende uitgawes tot 'n meer algemene bron vir die Suid-Afrikaanse erfreg ontwikkel. Tog is dit deur sy aanslag, aanbiedingswyse en sistematiek steeds ideaal om ook as handboek in erfregkursusse gebruik te word. Die huidige weergawe poog weereens om aan die leser 'n omvattende oorsig oor die verskillende fasette van die erfreg te gee, met inagneming van die jongste ontwikkelings wat hierdie regsgebied beinvloed het.
Herbstein and Van Winsen is a work of key importance to practitioners in the high courts of South Africa, as well as to scholars interested in civil procedure. The fifth edition has been comprehensively revised to incorporate twelve years of new legislation and case law. It covers legislation brought into operation and judgments handed down since publication of the previous edition in 1997, most notably those flowing from the 1996 Constitution. The book offers a comprehensive discussion and analysis of civil proceedings in the high courts of South Africa, arranged by topic, from jurisdiction to appeal and review.
Corporate Finance: A South African perspective second edition takes a fresh principles-based approach to the study of financial management. It is aimed at second and third-year students following courses in financial management in BCom or BBusSc degree programmes. The book explains financial management concepts and practice in an accessible and concise way, while supporting students with plenty of practice examples and illustrations of real-life application. Corporate Finance features:
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 amendments to the law of wills brought about by the Law of Succession Amendment Act of 1992 have created fundamental changes in South African testamentary law. This book analyzes the Wills Act as now amended. It deals with such topics as language usage generally, taking instruction from would-be testators, the structure of wills, estate duty, the limits to freedom of testation, the interpretation of wills, donation of human tissues, the so-called living will, traps to avoid in drafting, testamentary trusts, and other problems which practitioners commonly have to handle. It discusses important cases which have shaped testamentary law and gives examples of wills and testamentary trusts.
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, including: * 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, including: * 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: * The challenges posed by recognizing R&D costs as period expenses even though the benefits of innovation accrue in later periods. * 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). * The importance of nonfinancial measures when making decisions about innovation (Chapter 11). * The concept that innovation starts with understanding customer needs (Chapter 13). * 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.
The sixth edition of Guide to Business Law offers a clear and practical introduction to the basic principles of commercial law. It covers a broad spectrum of subject areas within commercial law, in a concise, simple and straightforward manner. The text provides numerous examples and case illustrations, and a rich and diverse collection of teaching and learning resources, in order to support readers to understand and apply legal principles, to assess their progress, and to successfully master their learning.
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.
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.
Brandl's MONEY, BANKING, FINANCIAL MARKETS AND INSTITUTIONS brings key financial concepts to life in a clear, concise manner. You clearly see the links between macroeconomics and the money and banking course as you examine financial entities in detail, using the recent economic crisis as a backdrop. This unique, inviting book reads almost as a conversation that encourages you to discuss and debate these important concepts with friends, colleagues and future employers. Leading MindTap and Aplia online learning and homework tools available with this book further enhance the book's reader-friendly approach and prepares you with the understanding of banking and financial markets you need for future success.
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.
Substantially revised for this edition and packed with additional question and answer material directly linked to each chapter topic, this Student Manual is the ideal learning tool for students who wish to reinforce their understanding of key management and cost accounting principles and to test their problem-solving abilities. This Student Manual is a companion workbook to accompany 'Management and Cost Accounting with CourseMate and eBook Access Card'(ISBN 9781408064313) the international bestseller which has been widely recognised as the definitive textbook on management and cost accounting for over 25 years. |
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