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.

This new edition of Meyerowitz on Administration of Estates and their Taxation was necessitated by the large number of reported and unreported judgments relating to the law of succession, the administration of estates, and trust law that have been delivered since the last edition was published in 2010. Important statutes and statutory amendments have also been passed since 2010. These include the Reform of Customary Law of Succession and Regulation of Related Matters Act, which regulates customary succession matters.

Judgments have also been delivered in relation thereto. The amendments to the Trust Property Control Act is also addressed. The calculation of income tax and capital gains tax, which has been materially altered by amendments to the Income Tax Act, is also addressed. Furthermore, the book also covers the Tax Administration Act, which has repealed numerous sections of the Estate Duty Act.

A chapter on the maintenance of surviving spouses has been added, the chapter on curators has been revised, and the many Master’s Directives have been integrated into the content of the book. The examples of Liquidation and Distribution accounts have been revised and updated to accord with the latest legislative measures. Every effort has been made to make the book more user-friendly. Meyerowitz on Administration of Estates and their Taxation remains a comprehensive source of reference for both the practical and analytical sides of estate administration and the taxes relating thereto for attorneys, advocates, fiduciary practitioners, the judiciary, and the Master.

Key Features

• The most relevant and up-to-date commentary on the administration of estates
• An everything-you-need-to-know work on the administration of estates
• An in-depth discussion of the taxes applicable to deceased estates
• Sample liquidation and distribution accounts and examples of calculations.of estate duty for numerous scenarios

The fifth edition of this seminal textbook by best-selling author Andrew Heywood continues to lead the way in providing a comprehensive and authoritative introduction to politics. Renowned for its engaging and accessible style, this book helps students to understand the discipline's foundational concepts and theories and use these to make sense of its key subfields, from elections and voting to security and global governance. Systematically revised and updated throughout, it also uses a range of tried-and-tested pedagogical features to draw links between different standpoints and help make contemporary institutions, events and developments come to life. Drawing on a wide range of international examples, this text is the ideal choice for lecturers around the world. Carefully designed and written to map onto the way the subject is introduced at degree level, it remains the go-to text for undergraduate introductory and comparative politics courses. Furthermore, it can also be used as pre-course reading or as a point of reference throughout politics degrees, majors or minors. New to this Edition: - Restructured and revised to reflect the decline of democracy and the rise of populism and authoritarianism in different parts of the world - New Politics in Action features reflect the latest political developments - including 'Trump's triumph: politics as polarization'; 'South Africa: a one-party state?'; and 'North Korea: a rogue nuclear power?' - Discusses the transformation of the media landscape, assessing the advent and impact of social media and 'fake news' - New and improved text design reflecting the book's contemporary and engaging coverage - Accompanied by a brand new website, featuring a flashcard glossary, additional cases, interactive simulations and weblinks for students, PowerPoint slides for lecturers, a testbank and a guide to using the book. Accompanying online resources for this title can be found at bloomsburyonlineresources.com/politics-5e. These resources are designed to support teaching and learning when using this textbook and are available at no extra cost.

Increased tourism has turned the food service and hospitality industry into one of our economy's fastest-growing sectors. This growth presents new challenges to food-handling professionals throughout the industry. This second edition of The Hospitality Industry Handbook on Hygiene and Safety has incorporated additional content and features to reflect the fast-moving changes and to benefit both students and employees of the hospitality industry.

The business environment can change at any given time and organisations need to be ready to respond if they want to survive. Strategic management is an important and ongoing process of formulating and implementing strategies that help an organisation position itself optimally and so maintain a competitive advantage that results in profit. It creates harmony between any organisation, big or small, and its environment. The strategic management process: a South African perspective explains strategy in such a way that every reader will understand not only how vital the strategic management process is to any organisation but also exactly what it entails. The strategic management process: a South African perspective follows an understandable and practical approach, making use of numerous figures and "strategy in action" case studies to support the theory. Two important new chapters have been added to this second edition, namely risk management and scenario development, both of which have become increasingly important in today's business environment. Contents are divided into the following four parts: Strategic direction and environmental analysis; Strategy formulation; Strategy implementation; Strategy control and evaluation The strategic management process: a South African perspective is aimed at students in strategic management as well as at organisations, from corporate and public companies with management training programmes to small business ventures that are trying to gain a competitive advantage in a cut-throat environment.

Politics and the Environment has established itself as the most comprehensive textbook in this area. This new edition has been completely revised and updated whilst retaining the features and the theory to practice focus which made the first two editions so successful. This text is designed to introduce students to the key concepts and issues which surround environmental problems and their political solutions. The authors investigate the people, movements and organisations that form and implement these policies, and explore the barriers which hinder successful introduction of international environmental politics. * This new edition has been expanded to include: * The shift in focus in environmental politics from sustainable development to climate change governance * Far more material on climate change including institutional, national and global responses in the aftermath of the Kyoto protocol * An increased international focus with more case studies from the UK, Europe, Australia and North America * More discussion of global environmental social movements including the US environmental organisations, in particular the Green Party and the environmental justice groups * There is an additional co-author for this edition, David Benson from the University of East Anglia This textbook is an invaluable and accessible resource for undergraduates studying environmental politics.

Community psychology is an applied branch of psychology that places emphasis on understanding people in their own context, and promoting their health and wellbeing within this context. It is particularly relevant in the quest to empower people to address psychosocial problems through community development. Community psychology focuses on how theories and research are used to inform practice in South Africa. Community psychology applies theories relevant to the study of people in South Africa's diverse multicultural environment, delving deeper into the psychosocial problems of violence and crime, poverty and unemployment, racism and xenophobia, gender-based violence/gender equity, masculinities, community trauma, HIV/AIDS, substance abuse, child and adolescent mental health and the elderly in the community. It develops a new perspective on interpretation of communities, resulting in meaningful engagement which can lead to real social change.

This book covers the basics of cost and management accounting.

This book aims to meet the needs of those students that wish to understand and master the knowledge and skills needed to successfully complete their finance studies.

The primary aim of this book was to develop an essential and all-inclusive text that exposes students to all the fundamental concepts in the field of costing with a special emphasis on the following: Cost accumulation, Cost analysis and Cost control

The Fourth edition of The Art Of Persuasive Communication situates contemporary persuasive practices against the background of the rich history of rhetoric and within the setting of a democratic state.

Throughout, the author addresses critical issues that are important to communication science scholars and practitioners, as well as those active in related disciplines such as political science, sociology, social psychology and rhetorical studies.

The Fourth edition differs from the previous one in the following ways:

• The arrangement of the contents has been revised to facilitate greater understanding
• There is much new material, especially in chapters 4, 5, 7, 8
• The role of social media is discussed and considered in chapter 7
• Chapter 8 includes a section on image management
• Chapter 9 is a new chapter focussing on political debates
• A new chapter 12 on Persuasion and the rhetorical imprint of a public rhetor has been added
• New contemporary examples related to South Africa have been included

A coherent "big picture" of the evolving health system in South Africa, along with the ensuing changes and challenges. Attempts to contextualise these developments historically and globally, and to critically assess them. Reviews progress and achievements, but also contemporary constraints and deficiencies in health performance. Aimed at researchers and lecturers, as well as senior and postgraduate students. Also a valuable reference work for practising health professionals, health planners, policy makers and managers. Contents include the following: National health care systems: trends, changes and reforms; the changing biophysical environment: impact on health and health conditions; HIV, AIDS and tuberculosis: trends, challenges and responses; medical ethics and human rights; hospitals and hospital reform; health care expenditure.

What is the role off marketing in the business? How is value created in the marketing process? How can I develop a marketing plan? How do I conduct market research? Is the internet the best way to help me market my product or service, or are a multichannel approach the best solution as a distribution channel option?

This completely updated sixth edition of Introduction to marketing that started out in 1998 comprises twelve chapters that focuses on recent developments in the South African marketing environment. The business setting has changed drastically in the Post-Covid-19 environment. These changes are reflected in all the chapters of the textbook.

Of special interest are the new chapters that were introduced on sustainability, social responsibility and ethical decision-making in marketing, developing the marketing plan and how marketing is dealing with changes brought by Industry 4.0.

Modern day organisations are more dependent on communication to achieve success than ever before. Rapid development and greater complexity of communication technologies, and the growing importance and popularity of social media, means that organisations can no longer rely on traditional methods alone to engage in effective business communication. Social media and new communication forms, however, come with their own challenges and pitfalls. Organisations need to carefully and strategically consider the use of these new media as part of their effective communication plan. Effective Business Communication 5th edition builds on traditional communication forms with up-to-date theory. It discusses new communication trends and the changing nature of communication in businesses. This edition illustrates the effective use of various new media sources and their application in the workplace, the challenges of using these media and the appropriate ways in which they can be incorporated into effective business communication practices within the organisation. Effective Business Communication 5th edition provides widespread principles for communicating in the organisational context. The book has support material containing questions, case studies and activities. This edition therefore provides students, lecturers and business communicators with a comprehensive and practical reference guide to communication in the workplace.

Begon, Townsend, and Harper's "Ecology" has long been regarded as the definitive textbook on all aspects of ecology. This new edition provides a comprehensive treatment of the subject, from the first principles of ecology to the current state of the field, and aims to improve students' preparedness to address the environmental problems of the new millennium.

Thoroughly revised and updated, this fourth edition includes: three new chapters on applied ecology, reflecting a rigorous, scientific approach to the ecological problems now facing mankinddiscussion of over 800 new studies, updating the text throughoutan updated, user-friendly design with margin notes and chapter summaries that serve as study aidsdedicated website at www.blackwellpublishing.com/begon

The resulting textbook is easy to use, lucid and up-to-date, and is the essential reference for all students whose degree program includes ecology and for practicing ecologists.

Foundations of Strategy, second edition is a concise text aimed at both undergraduate and Masters students. Written in an accessible style with the needs of these students in mind, the latest edition has a clear, comprehensive approach, underlined by sound theoretical depth. The content has been fully revised and updated to reflect recent developments in the business environment and strategy research. Features of the text include: *10 chapters covering all the topics in a typical one-semester course. * Concise and integrated treatment of strategy implementation focusing on strategy in practice. * Integration of the not-for-profit sector. * Opening and closing chapter case studies covering a range of real-world, global examples. * Featured Example and Case Insight boxes throughout chapters to give an additional dimension to the subject matter. An extensive range of learning and teaching materials accompany this text including instructor manual, case teaching notes, test bank and PowerPoint slides, for instructors. Resources for students include self-test quizzes and glossary flashcards to check understanding. Access the full resources online at www.foundationsofstrategy.com.

The Law of Succession in South Africa, Fourth Edition, offers a clear, comprehensive and applied introduction to the general principles of the law of succession, including principles of the customary law of succession. The text offers a strong conceptual and enquiring approach, and a pedagogical framework that supports independent, critical and reflective engagement with the subject matter.

The fourth edition text is revised and updated to address legal developments within the recent period, and offers updated and expanded class presentation and assessment resources to support teaching and effective learning.

This up-to-date, comprehensive, user-friendly and accessible series has been written by key thinkers in Media Studies locally and from abroad.

Media Studies encompasses the systematic, critical and analytical study of the media, in all its forms, and sees the media as one of the most important generators and disseminators of meaning in contemporary society. Media Studies investigates who owns the media, who produces the media, media content and the users of the media. It investigates the power relationships between the media and politics, culture, economy, society, and above all, the relationship between the media and democracy.

Contents Include:
• A history of the South African media
• A macro history of the media in Africa
• Theoretical approaches to mass communication and media research
• The functions and effects of the media in society
• Media culture/media and culture
• The ideological power of the media
• The media as public sphere in contemporary society
• The impact of globalisation and communication technology on media and media communication.

Operations Management is an undergraduate introductory text at universities and universities of technology on the managerial practices required in the manufacturing of products and provision of services.

Its purpose is to set out the cost-effective management of resources to achieve organizational goals and the focus is on systematic planning, operation, control, and improvement of the processes which produce goods and deliver services. Managing operations is vital to every type of organization, for it is only through effective and efficient utilization of resources that an organization can be successful in the long run.

This new edition has been thoroughly updated to address the implications of the fourth industrial revolution, changes to the global supply chain, the impact of evolving technologies, and the global emphasis on sustainability as per the United Nations’ Sustainability Development Goals. Examples and case studies have also been extensively updated.

The book is currently the first book written by South Africans for the South African and broader African market, integrating the pillars of responsible management in the main managerial functions.

This book covers the traditional view of management, encompassing the planning, organising, leading and control functions. The three pillars of responsible management (sustainability, responsibility and ethics) are then integrated into each of these functions with the aim to develop responsible managers, organisations, socio-economic systems and ultimately a sustainable world society.

A responsible manager will embrace triple-bottom-line optimisation, stakeholder value optimization, ethical decision-making and create moral excellence in his or her organisation.

Hierdie boek is geskryf met die doel om die basiese beginsels en toepassings van rekeningkunde meer verstaanbaar en bruikbaar te maak vir studente wat nie rekeningkunde as skoolvak geneem het nie en ook nie as hoofvak gaan neem nie.

Preparing for a future in IT? ETHICS IN INFORMATION TECHNOLOGY, 6E provides an understanding of the legal, ethical, and societal implications of information technology that you'll need as a successful IT professional. Examine ethical situations in IT and review practical advice for addressing common issues as you study professional codes of ethics, cyberattacks and cybersecurity, security risk assessment, privacy, electronic surveillance, and freedom of expression. You also review Internet censorship, protection of intellectual property, ethical decisions in software systems, IT's impact on society, social networking, and ethics of IT corporations. This book provides a thorough foundation for addressing ethical issues in today's workplace. Business vignettes, Critical-Thinking exercises, thought-provoking Cases and decision-making features prepare you to make key business decisions.

For many years, procurement, materials management and logistics were regarded as the responsibility of either operations or marketing departments. The late 1980s saw the shift in focus to supply management, and later to supply chain management. Since the early 1990s, the field has become increasingly important to firms as the marketplace has become more and more competitive. Strategic logistics management takes a systematic approach to managing the entire flow of materials, information, services and finance from raw materials suppliers through factories and warehousing, to the end user. Strategic logistics management covers the operational and strategic aspects of all the components of logistics from a supply chain management perspective. It focuses on the integration of all business processes that add value to the customer. The book has been divided into five sections for easy access, with the final one focusing on case studies. Terminology is clearly explained and the main points are illustrated with many practical examples. A new chapter on humanitarian logistics has been provided. Strategic logistics management is aimed at undergraduate studies as well as graduate programmes. It is the only case study-based South African textbook in this field.

Essential Mathematics for Economics and Business is established as one of the leading introductory textbooks on mathematics for students of business and economics. Combining a user friendly approach to mathematics with practical applications to the subjects, the text provides students with a clear and comprehensible guide to mathematics. The fundamental mathematical concepts are explained in a simple and accessible style, using a wide selection of worked examples, progress exercises and real world applications. New to this Edition * Fully updated text with revised worked examples and updated material on Excel and Powerpoint * New exercises in mathematics and its applications to give further clarity and practice opportunities * Fully updated online material including animations and a new test bank * The fourth edition is supported by a companion website at www.wiley.com/college/bradley, which contains: Animations of selected worked examples providing students with a new way of understanding the problems Access to the Maple T.A. test bank, which features over 500 algorithmic questions Further learning material, applications, exercises and solutions. * Problems in context studies, which present the mathematics in a business or economics framework. * Updated PowerPoint slides, Excel problems and solutions. "The text is aimed at providing an introductory-level exposition of mathematical methods for economics and business students. In terms of level, pace, complexity of examples and user-friendly style the text is excellent - it genuinely recognises and meets the needs of students with minimal maths background." Colin Glass, Emeritus Professor, University of Ulster "One of the major strengths of this book is the range of exercises in both drill and applications. Also the 'worked examples' are excellent; they provide examples of the use of mathematics to realistic problems and are easy to follow." Donal Hurley, formerly of University College Cork "The most comprehensive reader in this topic yet, this book is an essential aid to the avid economist who loathes mathematics!" Amazon.co.uk

At a time of radical shifts in power across the globe, the sixth edition of An Introduction to Political Communication examines the role of the media in the political process. Brian McNair reflects on the role of communication in key events such as the referendum vote for the UK's withdrawal from the European Union, the rise of nationalist populism in Europe, and the victory of Donald Trump in the 2016 US presidential election. He explores the use of communication as a weapon by Islamic State and other insurgent organisations, and by Putin's Russia in its dealings with the West, including the hacking of Democratic Party emails in 2016. McNair argues that an expanding globalised public sphere and digital media network have transformed political communication, allowing political actors, from politicians and pressure groups to trade unions and terrorist organisations, to bypass traditional, established media in communicating their messages. This sixth edition of McNair's classic text has been comprehensively revised and updated to include: the 2016 US presidential election and Donald Trump's rise to power; the UK's EU referendum of 2016, the Scottish independence referendum of 2014 and the 'snap' UK general election of June 2017; the growing role in political communication of the internet and social media platforms such as Twitter, Facebook and YouTube, and their destabilising impact on the management of political crises all over the world including the shooting down of Malaysian Airlines MH17 and the disappearance of MH370, the Tianjin disaster in China and the Russian intervention in Ukraine; Islamic State's global jihad, and the use of social media as an instrument of terror; the growing capacity of WikiLeaks and other online sources, such as the International Consortium of Investigative Journalists, to challenge elite control of information.

Economic theories can be expressed in words, numbers, graphs and symbols. The existing traditional economics textbooks cover all four methods, but the general focus is often more on writing about the theory and methods, with few practical examples. With an increasing number of universities having introduced mathematical economics at undergraduate level, Basic mathematics for economics students aims to fill this gap in the field. Basic mathematics for economics students begins with a comprehensive chapter on basic mathematical concepts and methods (suitable for self-study, revision or tutorial purposes) to ensure that students have the necessary foundation. The book is written in an accessible style and is extremely practical. Numerous mathematical economics examples and exercises are provided as well as fully worked solutions using numbers, graphs and symbols. Basic mathematics for economics students is aimed at all economics students. It focuses on quantitative aspects and especially complements the three highly popular theoretical economics textbooks, Understanding microeconomics, Understanding macroeconomics and Economics for South African students, all written by Philip Mohr and published by Van Schaik Publishers.

Social science researchers in the global South, and in South Africa particularly, utilise research methods in innovative ways in order to respond to contexts characterised by diversity, racial and political tensions, socioeconomic disparities and gender inequalities. These methods often remain undocumented – a gap that this book starts to address.

Written by experts from various methodological fields, Transforming Research Methods in the Social Sciences is a comprehensive collation of original essays and cutting-edge research that demonstrates the variety of novel techniques and research methods available to researchers responding to these context-bound issues. It is particularly relevant for study and research in the fields of applied psychology, sociology, ethnography, biography and anthropology. In addition to their unique combination of conceptual and application issues, the chapters also include discussions on ethical considerations relevant to the method in similar global South contexts.

Transforming Research Methods in the Social Sciences has much to offer to researchers, professionals and others involved in social science research both locally and internationally.