This guide has been written with specific reference to the Examinable Taxation Pronouncements (the tax syllabus) for the Initial Assessment of Competence (IAC) of SAICA.

It covers VAT at both under- and postgraduate level and is updated annually with the latest legislation. Practice questions and suggested solutions are included.

This selection, which was made by Eliot himself, is intended as an introduction to the main body of his poetry prior to Four Quartets, which is available separately in Faber Paperbacks. The selection includes the whole of The Waste Land.

Teaching and learning in South African schools offers sound, detailed and practical direction to help new and experienced educators and student educators move with ease within the framework of teaching and learning. This title will enable them to understand the management of teaching and learning in schools, apply the relevant roles of the educator to teaching practice; ensure staff development and partnerships with parents and communities.

Corporate Finance: A South African Perspective 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 applications.

The book is aimed at second- and third-year students of financial management who are enrolled in general B.Com degrees or B.Bus.Sci degrees, as well as third- and fourth-year students of financial management at universities of technology. It will also be of value to MBA and postgraduate diploma students taking courses in finance.

New to this edition:

•    Opening and closing case studies and other application examples have been updated with the latest developments or replaced with brand-new case studies and examples.
•    The graded end-of-chapter questions comprising multiple choice questions and longer questions have been revised, and new questions have been added
•    There is a greater focus on the ramifications of risk within the post-pandemic environment.
•    Chapter 1 Introduction to financial management outlines the changes envisioned by the King V Code on Corporate Governance for South Africa.
•    Chapter 2 Financial statements has been updated with the recent changes in Accounting Standards, including IFRS 18 Presentation and disclosure in financial statements.
•     Chapter 3 Ratio analysis includes a section on how artificial intelligence (AI) is transforming financial statement analysis.
•    Data and statistics in worked examples and in the text have been updated throughout the book where applicable.

Table of Contents:

Part 1: Measurement
Chapter 1: Introduction to financial management
Chapter 2: Financial statements
Chapter 3: Ratio analysis
Part 2: Investment decisions
Chapter 4: The time value of money
Chapter 5: Investment appraisal methods
Chapter 6: Estimating relevant cash flows
Chapter 7: Appraising investment risk
Chapter 8: Bond valuation and interest rates
Chapter 9: Share valuation
Part 3: Financing decisions
Chapter 10: Risk and return
Chapter 11: Cost of capital
Chapter 12: Sources of finance and capital structure
Part 4: Dividends
Chapter 13: Distribution policy
Part 5: Working-capital management
Chapter 14: Working-capital management    

Give students an understanding of how econometrics can answer questions in business, policy evaluation and forecasting with the practical approach found in Wooldridge’s "Introductory Econometrics: A Modern Approach, Cengage International Edition", 8th Edition.

The aim of this book is to explain Aquilian liability in the South African law of delict to students encountering it for the first time. Aquilian liability is complicated. The rules determining it are to be found in the judgments of our courts, but exactly what rule a judgment created often is a difficult and controversial question. Even when the rule is easily established, it frequently is hard to figure out precisely what it means or how to apply it to a concrete set of facts.

Rather than shy away from these complexities, this book offers students a step-by-step guide through them. The book never presents students with a bald statement about what a rule is, what it means, or how to apply it. Instead, it backs up all its claims about the rules with detailed analysis of the cases. To help students come to grips with the meaning and application of the rules, the book works its way through a large number of examples, often using diagrams to facilitate better comprehension. When conflicting views about a rule exist or are possible, the book explains what they are and why one view is to be preferred.

Students who use this book will not only acquire an in-depth understanding of the rules of Aquilian liability. They will also acquire the ability to find out for themselves, and to engage in disagreement with others about, what those rules are, what they mean, and how they are to be applied.

Even though aimed primarily at students, this book will be of interest also to academics and practitioners. Not only does it provide a clear and accessible exposition of the leading cases on Aquilian liability and the rules which those cases have established, it also overturns a number of long-cherished but mistaken orthodoxies about Aquilian liability.

Anton Fagan has taught and written about the South African law of delict for more than twenty years. A collection of his essays on the subject, Undoing Delict: The South African Law of Delict under the Constitution, was published in 2018.

A universal guide to understanding and managing life insurance companies in the new millennium. Containing a succinct analysis of those disciplines upon which the worldwide life insurance industry is built. The intention of this book is to introduce the student of life insurance to the range and complexity of issues that pertain to the management and development of a life insurance company and to equip insurance company managers with a ready reference to the fundamental aspects of those facets and disciplines of the business with which they may not be familiar. Much material on life insurance subjects is available to the specialised reader. The aim of this book is to reach those with limited knowledge of the industry and to provide a comprehensive picture of the operation, management and development of a life insurance company as a whole.

Auditing Fundamentals in a South African Context: Graded Questions, Fourth Edition, presents a comprehensive collection of auditing questions designed to support effective learning and application across the undergraduate auditing curriculum. The material is structured to provide practice material at a range of cognitive levels, from foundational understanding to advanced integration of knowledge.

This fourth edition includes new and updated questions, with expanded coverage of contemporary topics such as risk assessment and internal controls in computerised environments. A helpful guidance feature throughout the text supports students in developing independent competency in applying auditing principles.

Designed to complement the structure and pedagogical approach of the companion textbook, Auditing Fundamentals in a South African Context, this question book functions both as an ideal companion volume and as a stand-alone resource for practice and revision.

New to this edition:

Auditing Fundamentals in a South African Context: Graded Questions, Fourth Edition includes new question material for practice and application of theory. This material includes new questions relating to IT auditing, ethics, governance, and other areas of the curriculum

Table of Contents:

Part A The context within which the external auditor operates
Chapter 1: Introduction.
Chapter 2: . Ethics.
Chapter 3: Legal responsibilities of the auditor.
Part B The auditee’s responsibility for financial information
Chapter 4: Basic concepts of governance and internal control.
Chapter 5: Introduction to risks and internal controls in a computerised environment.
Chapter 6: Revenue and receipts cycle.
Chapter 7: Purchases and payments cycle.
Chapter 8: Inventory and production cycle.
Chapter 9: Human resources cycle.
Chapter 10: Investment and financing cycle.
Part C The external audit process
Chapter 11: Overview of the audit process.
Chapter 12: Pre-engagement and planning activities.
Chapter 13: Audit procedures: Essential concepts.
Chapter 14: Audit procedures: Specific considerations.
Chapter 15: Completion of the audit. Chapter 16: The independent review.

DIFFERENTIAL EQUATIONS WITH BOUNDARY-VALUE PROBLEMS, 8E, INTERNATIONAL METRIC EDITION strikes a balance between the analytical, qualitative, and quantitative approaches to the study of differential equations. Beginning engineering and math students like you benefit from this accessible text's wealth of pedagogical aids, including an abundance of examples, explanations, "Remarks" boxes, definitions, and group projects. Written in a straightforward, readable, and helpful style, the book provides you with a thorough treatment of boundary-value problems and partial differential equations.

Akademiese geletterdheid is noodsaaklik vir akademiese prestasie. Daar word van studente verwag om ’n verskeidenheid akademiese tekste met begrip te lees. Studente moet ook hulle eie argumente kan konstrueer en hulle kritiese denkvermoë in die vorm van ’n akademiese teks aan ’n leser illustreer. Akademiese geletterdheid beteken dat studente as onafhanklike akademiese skrywers kan funksioneer wat navorsing op ’n gestruktureerde, goed geformuleerde en logiese wyse kan weergee.

In hierdie handboek word studente nie net toegerus met kennis en vaardighede om die genre van akademiese skryfwerk te begryp nie; die samestelling van die boek kan ook meehelp dat studente onafhanklike beoefenaars van hierdie genre word.

Studente word begelei om:

• die skryf van akademiese tekste op ’n sistematiese wyse te benader;
• opdragte te ontleed en te beplan;
• relevante vakinhoud in te samel;
• vakinhoud met begrip te lees;
• navorsing, kennis en afleidings op ’n gestruktureerde wyse in goed geformuleerde taal weer te gee sodat dit ’n samehangende geheel vorm; en
• terugvoer op akademiese tekste te verwerk ten einde as akademiese skrywers te groei.

Die skrywers vertrou dat studente en dosente hierdie handboek as ’n nuttige hulpbron sal gebruik om akademiese geletterdheid te bevorder.

Many people in South Africa are concerned with ethical matters - both as an academic pursuit and by religious conviction. The topics discussed in this publication are of the utmost importance to South Africans as they search for a new identity in a so-called secular community. A reader for academics and lay-people alike, this study empowers one to make up ones own mind with regard to ethical issues and related Biblical guidelines.

The NEW ALL-IN-ONE Grade R Workbook for Mathematics form part of the NEW ALL-IN-ONE series. The worksheets on the CD included in the NEW ALL-IN-ONE Grade R Mathematics Teacher’s Guide are now in book form to make it easier for teachers to hand out to learners in their class. The new enrichment activities make revision fun and provide teachers with extra assessment & guidelines of the learner’s knowledge.

In a South African business environment characterised by change, turbulence and competitiveness, strategy is even more crucial today than ever before. Many people's lives and jobs are affected by strategic decisions, and far too often top management develops a strategy that is never communicated to or fully understood by other levels of management and employees, or is not even relevant to the future survival of the company. Strategic management explains the principles and application of the strategic management process, vital to the continued success of every organisation. This is the third edition of Strategic management, the first specifically southern African handbook on this subject. It emphasises the important role of corporate governance, with specific reference to the King III Report. Appropriate South African examples and case studies are used to illustrate the latest trends, particularly the history, development and strategy of South African Breweries (SAB Limited). Theory is applied to this cohesion case after every chapter of the book. Key terms, summary questions and answers, relevant websites and recommended reading lists are also provided. Strategic management will be invaluable not only to students of business management but also to organisations, from corporate companies with management training programmes to small business ventures struggling to hold their ground in a competitive environment.

Auditing Fundamentals in a South African Context, Third Edition provides a clear, practical, and accessible introduction to the core principles of auditing. Designed to support students throughout the undergraduate auditing curriculum, the text integrates theory with real-world application in a distinctly South African setting.

The book presents auditing concepts within a rich contextual framework, enhancing understanding of both the principles and the broader business environment. A continuing case study, based on a typical South African audit client, illustrates the practical application of auditing principles across each phase of the audit process. A well-developed pedagogical approach encourages applied learning, as well as independent, critical and reflective engagement with the subject matter.

This third edition has been thoroughly revised and updated to reflect recent changes in legislation, financial reporting standards, auditing pronouncements, and governance codes. It also addresses the growing impact of technological advancements on the auditing profession, exploring their relevance and application to principles and practice.

This title is a companion to Auditing Fundamentals in a South African Context: Graded Questions, Fourth Edition.

New to this edition:

Comprehensively revised and updated to address the changes in principles of corporate governance, and requirements of legislation, financial reporting and auditing pronouncements and codes that have occurred since the publication of the previous edition of this work. 
The third edition text is designed to enable effective development of key competencies in the auditing discipline, in particular:
•    Audit competencies, as prescribed by the SAICA CA2025 competency framework;
•    Digital acumen and innovation;
•    Business acumen. 

The text is now paired with a separate component featuring the Nsimbi Piping case study and documentation of business cycle transactions, enabling readers to work with both components simultaneously and cross-reference them with ease.

Table of Contents:

Part A The context within which the external auditor operates
Chapter 1: Introduction.
Chapter 2: Ethics.
Chapter 3: Legal responsibilities of the auditor.
Part B The external audit process
Chapter 4: Basic concepts of governance and internal control.
Chapter 5: Introduction to risks and internal controls in a computerised environment.
Chapter 6: Revenue and receipts cycle.
Chapter 7: Purchase and payments cycle.
Chapter 8: Inventory and production cycle.
Chapter 9: Human resources cycle.
Chapter 10: Investment and financing cycle.
Chapter 11: Overview of the audit process.
Chapter 12: Pre-engagement and planning activities.
Chapter 13: Audit procedures: Essential concepts.
Chapter 14: Audit procedures: Specific considerations.
Chapter 15: Completion of the audit.
Chapter 16: The independent review.

Entrepreneurship - a South African perspective provides an overview of entrepreneurship and important related topics in the field of entrepreneurship. In addition it is a guide to becoming a successful entrepreneur. It describes and illustrates new venture creation within a South African context: the start-up process, the growth stages and the challenges in the maturity phase of the business. It provides exercises, activities and numerous case studies based on the latest research in South Africa. In this third edition of Entrepreneurship all the chapters have been updated, and some chapters, including those on corporate entrepreneurship, e-business and the resource requirements of legal and related aspects, have been substantially revised. To provide a more practical context, profiles of typical entrepreneurs are also included. Contents include the following: Seeing, locating, measuring and opening the window of opportunity; Developing the business plan; Determining the resources required; Fair trade, competition and consumer protection; The role of national government in developing and enabling the small business environment; Controlling and planning for growth; Key issues of business success or failure; E-commerce opportunities; Corporate entrepreneurship in South Africa. Entrepreneurship is aimed at undergraduate students at all higher education institutions in South Africa, as well as managers, management consultants and trainees, developers and presenters of in-house business courses.

Sociopolitical occurrences in recent years have, if anything, brought to the fore the close relationship between developments in the labour market and progress on the socio-econo-political terrain. The ideological divides in South Africa are especially apparent in the labour market, and these compound the basic conflict between the objectives of protecting basic worker rights on the one hand, and increasing economic growth on the other. The South African labour market contains an abundance of information about labour markets in general and the South African labour market in particular.

The South African labour market has a down-to-earth and practical approach. It considers the evidence and identifies some urgent discussion points about the sensitivity of employment to economic growth. Four appendix chapters deal extensively with globalisation, the Fourth Industrial Revolution, labour market outcomes during the COVID-19 pandemic period, consensus-seeking institutions such as Nedlac, as well as detailed labour market statistics from 1995–2021. Questions and study suggestions are included at the end of each chapter.

The South African labour market is aimed at economics students as well as general readers wanting an overview of the South African labour market.

Pasture Management in South Africa covers all all major aspects of pasture production and management. Particular strengths are species selection, pasture establishment, fertilizer, grazing and forage management, and livestock related aspects of nutrient supplementation and feed budgeting. Pasture fertilizer practice is dealt with comprehensively. The range of regions and topics should make the book useful to students and practitioners beyond South Africa's borders. The contributors to this book collectively represent a formidable component of the expertise available on the subject in South Africa. They are researchers, conservation managers and planners working at a practical level, and at the more theoretical level as teachers at colleges and in universities. GRASSLAND SCIENCE, RESOURCE MANAGEMENT, CONSERVATION

The new fifth edition of Principles of Business Information Systems features new cases, new questions and assignments and the latest technologies, whilst retaining its comprehensive coverage of Information Systems issues.

It also boasts a wealth of real-world examples from a broad range of countries and updated coverage of IT and technological issues, making it perfect for courses that prepare students for the modern corporate world.

Drawing for Civil Engineering is a practical and up-to-date introductory text for engineering students. It covers fundamentals of drawing, as well as draughting practice and conventions. Although it is designed for students, it will also be useful reference for educators, draught people, practicing engineers, fabricators and contractors. Technical terms are explained in plain language, making it easy and enjoyable to read.

The Constitutional Law Casebook consists of approximately fifty case extracts from significant judgments handed down by South African courts. The majority of the cases discussed are decisions of the Constitutional Court, although some extracts are from significant decisions of the Supreme Court of Appeal.

The cases are considered under separate themes, for example, separation of powers, equality, property etc. The extract selected from each case traces the development of the principles applicable to each particular category.

An introductory question on the legal issues introduces each case discussion. This is followed by a brief description of the factual background and the legal history of the case. The key legal issues to be determined by the Court are then identified. An extract of the relevant paragraphs of the decision itself follows, tracing the Court’s ratio decidendi in answering the introductory question. The order is quoted as well, where it provides a useful confirmation of the ratio decidendi.

Three to five questions for students follow each case extract. These are intended to spark debate around the issues raised in the judgment, to test comprehension of the decision and to encourage a deeper reflection on these issues. The questions may be used to initiate class discussions, or as essay topics for students.

Okonowo is the greatest warrior alive. His fame has spread like a bushfire in West Africa and he is one of the most powerful men of his clan. But he also has a fiery temper. Determined not to be like his father, he refuses to show weakness to anyone - even if the only way he can master his feelings is with his fists. When outsiders threaten the traditions of his clan, Okonowo takes violent action. Will the great man's dangerous pride eventually destroy him?

The grass family, known as Poaceae, is probably the most important plant family on earth. Grasses were the first food plants to be cultivated by man. Grass crops, such as maize, wheat, rice and sugarcane are still our most important food source to farm animals and the large herds of grazing animals in the wild. The identification of grasses becomes important during land management as the various grass species differ in their grazing value and other ecological functions. Furthermore, weedy grasses react differently to different herbicides and therefore need to be correctly identified. This title, Guide to grasses of southern Africa, is the most comprehensive colour identification guide to the common grasses of southern Africa and includes, among others, the following features: descriptions and illustrations of the 320 most important grasses in southern Africa, an easy-to-use grass identification key, more than 1 000 excellent photographs in full colour, thirteen short, fully illustrated introductory chapters with general information on grasses, common names of grasses in indigenous languages, icons that enable the reader to obtain certain information at a glance.

The ABC of Conveyancing deals with all aspects of conveyancing without presupposing a previous knowledge of conveyancing. The existing material has been updated to reflect the law and conveyancing practice as at December 2024.

The book is widely used by practitioners and paralegals, as well as by the Law Society of South Africa's LEAD education programme. The text also forms the basis of the Black Conveyancers Association's training for paralegals in conveyancing, and for the latter's recent application to SASSETA for approval of a credit-bearing course for the training of conveyancing paralegals.

The textbook is also used as the prescribed course notes for the South African Law School's programme for Conveyancing.

Content

INTRODUCTION
1 Understanding what conveyancing is about
2 Understanding the concepts immovable property, ownership and real rights
3 The different faces of property ownership: Freehold, leasehold, sectional titles, and others
4 Introduction to sectional titles
5 Sectional titles: How the components of a scheme fit together
6 The South African Deeds Registration System: An introduction
7 The diagram: Foundation of the land registration system
8 The deeds office, the conveyancer and the conveyancing paralegal
9 What is the law and where does it fit in?
10 The law relating to conveyancing: Legislation and other sources of law

TRANSFERS
11 The transfer process: An overview
12 Role-players in the transfer process
13 Phase 1: Receiving and processing the transfer instruction
14 Agreements: Terminology, legal principles and practice
15 The clauses one may expect in the agreement relating to a sale of property
16 Extracting conveyancing-relevant information from the agreement of sale
17 The checklist in the transfer file, deeds office print-outs and deeds searches
18 The Financial Intelligence Centre Act and its implications for conveyancing transactions
19 Phase 2: Communicating with the role-players at the outset of the transfer
20 The legal nature of clients: Ability of natural persons and legal persons to contract and perform juristic acts
21 Marriage law and conveyancing: An overview
22 Marriage in community of property
23 Introduction to entities
24 Companies
25 Close corporations
26 Trusts
27 Partnerships
28 Obtaining accurate information and reliable documents from clients: An introduction
29 Information and documents required from natural persons
30 Information and documents required from companies, close corporations, trusts and partnerships
31 Phase 3: Collecting information and documents, monitoring and reporting
32 Phase 4: Drafting and signing of transfer documents
33 Phase 5: Managing the finances in the transfer file
34 Phase 6: Transfer duty and VAT; obtaining a transfer duty receipt or exemption certificate from SARS
35 Phase 7: Rates/levy clearance, HOA consent and compliance certificates
36 Phases 8, 9 & 10: Preparing for lodgment, lodgment and registration

MORTGAGE BONDS
37 Introduction to mortgage bonds
38 Different types of mortgage bonds: Context and categories explained
39 Steps in the mortgage bond registration process: Phases 1, 2 and 3
40 Steps in the process of bond registration: Phase 4 Ð drafting of bond documents
41 The final steps in the bond registration process: Phases 5 to 10 - Finances, preparing for lodgment, lodgment, registration and winding up the file

MORTGAGE BOND CANCELLATIONS
42 Cancellation of mortgage bonds

CONSUMER PROTECTION
43 Consumer Protection Act

CONSUMER CREDIT
44 Brief summary of the National Credit Act from a conveyancing perspective

JOINT ESTATES
45 Section 45 endorsements and Section 57 substitutions

Precedents
Annexures
Index