A comprehensive Guide to Consolidated Financial Statements.

This publication sets out the principles and conceptual issues of consolidated financial statements, based on IFRS Accounting Standards. It focuses on the principles of control and consolidation techniques in preparing consolidated financial statements for a group of entities (parent and sbusidiaries).

Loved by many students across South Africa, the new edition of Psychology Themes and Variations offers a superb thematic organisation together with practical applications and South African examples that assist in seeing beyond research to big-picture concepts.

The text surveys psychology's broad range of content with three aims: to illuminate the process of research and its relationship to application; to show both the unity and diversity of psychology's subject matter; and to help students master the basic concepts and principles of psychology with as little struggle as possible.

Introductory Questions on SA Tax 5th edition 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 value-added tax. Up-to-date questions are graded, allowing students to develop their abilities at an introductory 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 book has been compiled to assist students at tertiary institutions in South Africa with their studies in auditing.

Given the common acknowledgement that strategy implementation is the greatest challenge to managers in the 21st century and the greatest reason for strategy failure we decided to focus on strategy implementation. Rather than promoting the unrealistic idea of strategy as a purely rational and deliberate outcome, this book acknowledges and explores the idea that strategy is often emergent, messy and experimental.

The 2nd edition of this book offers five key approaches:

• It focuses on strategy implementation and not just on the thinking and analytical aspects of strategic management.
• It explores the idea that strategy is often emergent, messy and experimental, unlike other strategic management books, which unrealistically portray it as a neat, analytical and rational process.
• It unpacks the recent concept that other strategists, not only just senior management, influence strategic direction.
• It recognises strategy as something people do rather than something an organisation possesses. Since people are building blocks of strategy, it is a cognitive and political activity.
• It uses primary research conducted among southern African top and middle managers and draws on these managerial perspectives to enrich the text with first-hand accounts of strategy experience.

The second edition features a number of new chapters, focusing on strategy implementation and change management, resource allocation and responsible leadership. It also includes a more detailed coverage of managing strategic risk.

Professional Chef Level 1 Diploma, 2nd edition follows on from the extremely well received 1st edition and ensures learners have the foundation of theoretical and practical knowledge they need to start a successful career. This edition provides clear mapping to Level 1 VRQ units on the revised QCF while maintaining a clear, easy to follow style and the popular pedagogical features such as `Chefs Tips', Health & Safety and `Quality Points'. Building on the previous edition, this textbook boasts updated images and recipes, expanded information on careers and the catering industry, extended glossary and much more!

For the complete blended learning solution this book can be used alongside Professional Chef Online which is designed to support students and tutors and make theory interactive and engaging. This solution offers a host of resources including quizzes, online games, a searchable eBook, bonus recipes, an interactive food map of the British Isles, and over 140 video master chef classes!

The ongoing international harmonisation and improvements projects have seen a proliferation of revised and re-revised standards, interpretations and exposure drafts. This edition has been updated for all relevant standards.

Nursing care remains at the cutting edge of science as innovations in patient care continuously evolve. However, fundamental and general skills are still necessary to develop the clinical reasoning skills a nurse requires in order to provide safe, high-quality care to patients and communities.

All chapters include updated information where appropriate. New topics include the latest methods in infection control, information on electronic patient records, the ethical use of social media and a review of nutritional information.

Each chapter contains:
• The prerequisite knowledge necessary for study of that chapter, to ensure integration with other core subjects
• Ethical considerations
• Relevant medico-legal considerations
• Key concepts and terminology as well as new vocabulary

In the third volume of this series, Media Studies, the emphasis is on media content and media audiences. Media content and media audiences (or users) are covered from methodological and theoretical perspectives.

For the revised reprint of this volume, a new introduction has been included to highlight the relevance of the current content and to contextualise within it the content of Volume 4 Social (New) Media and Mediated Communication Today (2017).

Part 1 of the book deals with: quantitative content analysis; communication and media semiotics; media, language and discourse; media and visual literacy; visual text analysis; textual analysis: narrative and argument; narrative analysis; film theory and criticism Part 2 deals with: media audience theory (dealing with the uses and gratification theory, reception theory and ethnography); questionnaire surveys in media research; field research in media studies; measuring media audiences; psychoanalysis and television as an illustration of an applied theoretical approach in media audience research.

Why do the Japanese play rugby? How did Einstein help create Eskom? Who is the richest man in history?

Johan Fourie explores these questions and many more in this revised and expanded second edition of his bestseller ​Our Long Walk to Economic Freedom – an entertaining, accessible economic history spanning everything from the human migration out of Africa 100 000 years ago to the present. This enriching journey through an African-centred history reveals the roots and reasons for prosperity.

Why does one group flourish, but another continues to struggle? Do we have better lives than our ancestors? Fourie shows in his unique and engaging style why the builders of societies – rather than the burglars – ultimately win.

Planning and Control Techniques incorporating PMBOK 6ed, APM BoK 6ed and the latest planning software. Project management systems approach for managing a range of projects – including industry 4.0 artificial intelligence (AI) projects.

Project Management Techniques (Third College Edition) has been written for the experienced project manager responsible for producing the project’s deliverables on time, within budget and to the required quality as outlined in the project charter. At this level, the project manager needs to know how to develop and manage a planning and control system that integrates all the team members, resources, contractors, suppliers, stakeholders and components of the project. This book will help the project manager develop decision-making skills to trade-off conflicting parameters and individual plans to enable the project to converge on an optimum project plan, build-method and execution strategy. Reporting to the project sponsor or programme manager, the project manager is appointed as the project’s single point of responsibility and authorized to use company resources as outlined in the project charter.

The new edition of 'Project Management Techniques' (Third College Edition) is aligned to:

• PMBOK 6ed
• APM BoK 6ed
• SAQA 58395 NQF 5 (mapped)

A comprehensive Guide to Consolidated Financial Statements.

This publication sets out the principles and conceptual issues of consolidated financial statements, based on IFRS Accounting Standards. The accounting treatment of an investor's interests in associates and joint arrangements is covered in Volume 2.

Introduction to Business Management is a market-leading textbook which is used widely at both universities and universities of technology.

It is an introductory level text which provides a contextual framework of the business environment and topical themes before delving into the management functions in more detail. It also offers a broad overview of the main principles of the business functions, namely operations management, human resource management, marketing management, financial management and purchasing and supply chain management.

The new edition takes into account the changed business environment, including the advances in technology, the impact of Covid, the changing nature of work, the emphasis on sustainable development, and updated legislation. In particular, the chapters on entrepreneurship, the business environment, planning, leading, human resource management, and purchasing and supply management have been updated to reflect the current business world.

Family Law in South Africa, second edition, offers a clear and accessible introduction to the principles of family law in South Africa. The second edition is thoroughly updated and revised to reflect developments within the recent period, and includes a new chapter relating to surrogacy, IVF, and other forms of non-natural reproduction.

This revised edition introduces a more integral and expanded synthesis of common law and African customary law, throughout, and includes a new chapter that discusses customary law rights, responsibilities and ritual pertaining to children.

Where relevant, aspects of legal ethics, social justice, problem solving, and comparative law are foregrounded, at the appropriate level, and critical, reflective and skills-based development is supported by the text’s unique pedagogical design.

Administrative Justice in South Africa 2e offers a clear, comprehensive and applied explanation of the principles and framework of administrative justice in South Africa. The text addresses both judicial and non-judicial means for control and enforcement, as well as procedural aspects of administrative law. Practical in its approach, the text provides valuable focus on the application of principles in case law, problem-solving methodology and specific procedural aspects of administrative justice.

The second edition includes a new, unique chapter that considers the implications of administrative justice for the creation of administrative mandates, as opposed to mere control of administrative action once taken, thus employing administrative justice in a more proactive manner.

The text offers a clear pedagogical framework that develops independent, critical and reflective engagement with the subject matter. A strong conceptual and enquiring approach enriches knowledge and engages re aders in an interactive, topical and challenging manner. Additional, high-value educational resources support learning and teaching, further assisting students to develop the academic skills required to master their studies.

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.

Is South Africa's democracy consolidating or is it part of the third wave of democratic reversals? Do you understand the structure and functions of the various spheres of the South African government and the importance of the 1996 Constitution? What role did women play in the South African journey to democracy? What are the socio-economic contexts of political life in South Africa? Why were civil society, the independent media and the Public Protector so important for South African society during the nine years of state capture? How has the political landscape changed in South Africa following the 2019 national elections?

South African Politics: An Introduction 2e provides an overview of political and socio-economic developments in South Africa, spanning from apartheid and the liberation history, the negotiated transition to the process of democratisation, to the recent state capture and the 2019 national elections. Written by respected country-expert academics using accessible language, the book focuses on political institutions, socio-economic contexts, and political culture, all within the framework of democratic development.

This textbook focuses on the connections between psychological theory and human resource management within the South African context.

Features:

• South African text with local examples and case studies makes text more accessible and easier for students to relate
• Review questions challenge students to analyse material with the aim of broadening their understanding of content
• Suitable activities for class discussion and written assignments Easy reference for key concepts and themes
• New case studies, new examples and updated references
• Research trends and practices in the field

Fundamental Accounting presents the basic yet essential knowledge required or first-year financial accounting courses at universities and universities of technology.

In this eighth edition, the excellent foundations of previous editions have been built on to include:

• Updated legislative compliance chapters aligned to the Companies Act 71 of 2008 and IFRS
• An updated chapter on the framework of accounting with exam-standard questions along with additional questions
• An updated chapter on non-current assets specifically relating to the change in the VAT treatment of transactions
• A chapter focusing specifically on VAT and how the change in the VAT rate will impact all transactions affected by VAT.

It’s easy-to-understand presentation of complex accounting concepts and principles, its logical, conceptual approach, and numerous working examples make the content accessible and the study of accounting less intimidating. Excel with Fundamental Accounting… your first step to success and a solid foundation for further studies in accounting.

Significantly revised and updated, this second edition of "Management for Engineers, Scientists and Technologists" is vital reading for all students of any of these subjects hoping to make it in the real world.

Increasingly, students of engineering, science and technology subjects are finding that their success depends as much on general management skills and understanding operational systems as on their technical expertise. This book offers students that all- important firm foundation in management training.

"Management for Engineers, Scientists and Technologists" offers a practical and accessible introduction to management and provides a comprehensive guide to the management tools used in managing people and other resources. Part 1 includes a series of chapters on management applications and concepts, starting with basic issues such as 'What is a business?' and 'What is management?', continuing through management of quality, materials and new product development and concluding with examples of successful companies who provide good models of management. Part 2 considers human resource management and communications, introduces tools and techniques for managing machines and materials, examines financial management, describes the procedures and tools of project management, analyses the supply system and the processes of inventory control, studies business planning and marketing, and concludes with a new chapter on the management of SMEs.

The authors' significant experience in both teaching and industry provides valuable lessons in business management, and allows them to provide case studies with real insight.

The purpose of this book is to set out the principles and conceptual issues of International Financial Reporting Standards (IFRS).

From an academic point of view, the publication targets second-year students in the professional accounting programmes at SAICA-accredited universities in South Africa.

Based on the established textbook by Slack, Chambers and Johnston, the third revised edition of Operations Management: Global & SA Perspectives has been adapted for the unique Southern African context while keeping the global context in mind.

Business Cases from South African Companies is an engaging collection of case studies dealing with real-life businesses.

Written by business owners, the stories are unique and inspiring to students, practitioners and would-be entrepreneurs.

Owners, entrepreneurs and corporates (from SMMEs to larger companies) share their frustrations, successes, and challenges on starting and running successful businesses.

New Entrepreneurial Law is intended to be an aid to Henochsberg on the Companies Act 71 of 2008. This title is sold as a set accompanied by the Companies Act.