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?

An introductory title for accounting students.

The primary objective in this work has been to assist students of income tax, including those studying at post-graduate level, not just to understand each judicial decision in isolation, but to gain insight into underlying (often unarticulated) general principles

The book is divided into two volumes.

Volume 1 deals with the concepts, principles and procedures of financial accounting. Volume 2 (suitable for NQF level 6) deals with accounting for partnerships, close corporations, branches and manufacturing entities. Volume 2 also covers some management accounting principles such as budgets and the analysis and interpretation of financial statements.

This edition has been updated with the March 2018 Conceptual Framework and introduces International Financial Reporting Standards (IFRSs) to readers.

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 is positioned as a progressive treatment of the law of delict (a social justice approach) by presenting a 'de-colonising / Africanising' analysis of legal precedent, and by drawing a stronger connection between the common law of delict and the Constitution.
• The text is positioned as a modern treatment of the law of delict, by integrating a focus on the modern technological / digital context.
• The text is presented with various resources which support teaching and learning, and which ensure that students receive optimal value and support of their learning.

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

This book enables students and practitioners, including administrators and investment advisors, to interpret and apply the laws and procedures relating to the winding up of a deceased estate.

The focus is on the practical application of the rules relating to the administration of deceased estates. Several relevant Acts, regulations and tables are included for ease of reference and numerous examples of documents make the book indispensable.

This book is extracted from the main work, Silke: SA Income Tax, mainly for second-year students, who do not cover all the topics addressed in the main work.
The availability of this title eliminates the need to buy the same work for two consecutive years, which is more focused and economical. It is updated annually with the latest legislation.

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 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.

The Law of Commerce in South Africa 2/e provides a clear and practical introduction to various fields of commercial law, for students of accounting and other business disciplines. The text conveys concepts and principles of commercial law in a manner which is accessible and vibrant, clearly demonstrating the practical relevance and application of the legal principles in the commercial world. The text provides clear explanation and extensive illustrative examples to support understanding, as well as a clear pedagogical structure which includes end-of-chapter questions to assess comprehension.

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.

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.

This book covers advanced topics and integrated questions. Its complementary publications, Introductory Questions on SA Tax and Questions on SA Tax, cover foundational topics and those typically dealt with in the study of tax at an undergraduate level.

This tutorial book includes questions and selected solutions on South African income tax, estate duty and value-added tax. Up-to-date questions are graded, allowing students to develop their abilities from an introductory to an advanced level. A selection of tutorial solutions is included in the book, and solutions to all questions are provided to lecturers at prescribing institutions. Mark plans are allocated to solutions.

This tenth edition of Hockly’s Insolvency Law has been renamed Hockly’s Law of Insolvency, Winding-up and Business Rescue to reflect the changes to the three main fields that it discusses.

Features distinguishing this tenth edition include these:

• Developments over the last ten years since the previous edition are summarized, including the statutory changes and the decisions of the Constitutional Court and the Supreme Court of Appeal and leading decisions of the High Court.
• In particular, business rescue is now discussed in three chapters, and the company’s compromise with its creditors is discussed in its own separate chapter.
• The introduction encourages readers to consider the need for reforming insolvency law in the 21st century, to read the law with a critical and creative eye, and to ponder the policy choices to be made.
• Chapter 7 on uncompleted contracts has been rearranged, opening with a pigeonholing approach to analysing contracts, followed by a statement of the supporting common law and a discussion of a series of specific contracts analysed according to which of the contractants is now in sequestration or liquidation.
• The text is even more accessible, with extra explanation for readers with limited library access, and the book is available as an e-book.
• Learners with a strong visual sense are shown examples of diagrams and timelines to help analyse complicated sets of facts and apply complicated provisions to them. It is recommended that they should identify the debtor in red in their diagrams.

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.

The Law of Contract in South Africa, fourth edition, offers a concise, accessible and rigorous introduction to the general principles of contract law in South Africa. Balancing depth of explanation with exceptional clarity and an enquiring approach, the text guides readers to master their knowledge and to critically engage with the subject matter.

The fourth edition is revised and updated to address several significant developments.

Additional teaching presentation and assessment materials are available to support teaching and learning.

The questions in this book are grouped according to the various topics covering the different stages of the audit process.

To enhance the value of the book and to make it more useful, it was decided to include answers to all the questions in the text.

Principles of management accounting 2nd edition is an accessible, entry-level management accounting textbook for university students aimed at second- and third-year students at universities and universities of technology, as well as those following MBA courses in accounting and finance. The book covers undergraduate-appropriate topics from the management accounting syllabus of the South African Institute of Chartered Accountants (SAICA). In doing so, most aspects of the relevant papers' syllabi of the Chartered Institute of Management Accountants (CIMA), as well as those of the Association of Chartered Certified Accountants (ACCA) are dealt with too. The contributors are from a range of South African tertiary institutions ensuring that the book is representative of the way management accounting is taught in this country and taking cognizance of the areas in which students have difficulty.

The book is divided into two volumes.

Volume 2 covers some management accounting principles such as budgets and the analysis and interpretation of financial statements. It introduces the reader to com­panies and discusses ordinary shares and different types of preference shares, the calculation of dividends in respect of the different share types, conversions and debentures issues at par, at a discount and at a premium.

Discover a structured, applied approach to behavioral finance with the first academic text of its kind--Ackert/Deaves' BEHAVIORAL FINANCE: PSYCHOLOGY, DECISION MAKING, AND MARKETS. This comprehensive text--ideal for today's behavioral finance elective--links finance theory and practice to human behavior. The book begins by building upon the established, conventional principles of finance before moving into psychological principles of behavioral finance, including heuristics and biases, overconfidence, emotion and social forces. Readers learn how human behavior influences the decisions of individual investors and professional finance practitioners, managers, and markets. The book clearly explains what behavioral finance indicates about observed market outcomes as well as how psychological biases potentially impact the behavior of managers. Readers see, first-hand, the implications of behavioral finance on retirement, pensions, education, debiasing, and client management. This book spends a significant amount of time examining how behavioral finance can be used by practitioners today. Readers utilize theory and applications in every chapter with a wide variety of end-of-chapter exercises, discussion questions, simulations and experiments that reinforce the book's applied approach.

New Entrepreneurial Law is a student textbook and an aid to Henochsberg on the Companies Act 71 of 2008.

This handy text provides the student of entrepreneurial law with a simple and easy to read guide to the legal framework within which the various types of business entities operate in South Africa.

For over forty years, Management and Cost Accounting has helped learners master the intricacies of accounting through a successful blend of theory and practice.

The Student Manual is a practical companion to the corresponding South African edition, Management and Cost Accounting in South Africa, featuring a wealth of questions for each chapter topic which empower students to practise and reinforce key concepts of management and cost accounting using South African examples and currency.

This title is meant to convey the emphasis which is now placed on the valuable contents of the safe (the information) rather than just on the safe in which those contents are stored (the computer).

It should also convey to potential readers the impact of information communication technologies on the law, the increasing importance of telecommunications law and legal aspects of electronic commerce and the convergence between these fields and IT law.