Ethics for Accountants and Auditors offers an introduction to the ethical value systems and ethical theories that are relevant to the accounting and auditing profession. The text combines theoretical and practical guidance to equip students and practitioners with the tools to deal with ethical dilemmas in practice.

The book is suitable for accounting and auditing students taking modules in ethics, as well as managerial training, and the ethical orientation of members of accounting and auditing professional associations.

NEW TO THIS EDITION

•    The fifth edition is aligned with the IODSA King VTM  Code on Corporate Governance for South Africa 2025.
•    The new edition also considers the implications of sustainability reporting, environmental, social and governance (ESG) imperatives, and inclusive capitalism in relevant chapters.
•    The International Ethics Standards Board for Accountants (IESBA) International Code of Ethics for Professional Accountants (2024) is discussed.

Table of Contents:

Part 1    Principles of ethics

1    Introductory case study: Cows, tax, a bank and one of South Africa’s ‘big four’ auditing firms
2    Key concepts in business and professional ethics
3    Ethical value systems for professionals in South Africa
4    Classical ethical theories
5    Ethical decision-making
6    Applying the Five Lenses of ethical decision-making

Part 2: Business ethics

7    Macro-ethics
8    The modern corporation and its moral obligations
9    Corporate governance
10    Governance of organisational ethics
11    Case studies in business ethics
Part 3: Professional ethics
 12    Accountants and auditors as professionals
13    Codes of professional ethics
14    Case studies in accounting ethics

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.

Retail Management 3 e is aimed at undergraduate students pursuing a national diploma or degree in marketing. It offers a comprehensive and contemporary exploration of the dynamic retail landscape. This edition is structured around the retail mix and provides in-depth analysis and practical insights into each component.

There is a strong emphasis omni-channel retailing, every chapter highlights how digital and physical channels converge to shape modern retail strategies. The book also delves into how shifts in consumer behaviour and expectations are redefining the retail experience.

New to this edition:

•    A new chapter dedicated to e-tailing, exploring the rise of digital storefronts and their strategic implications.
•    Insightful discussion on dark stores and their transformative impact on logistics and customer service.
•    Analysis of the changing consumer profile, with a focus on personalisation and data-driven engagement.
•    A unique perspective on the township economy in South Africa, highlighting its role in inclusive retail growth and innovation.
•    A new chapter on retail sustainability details the incorporation of sustainability in retail and the different innovations this has brought about.

Table of Contents:

Part 1: An introduction to retail
Ch 1: Role of retailling
Ch 2 Retail environment
Part 2 Retail mix
Ch 3 Customer behaviour
Ch 4 Location
Ch 5 Design and layout
Ch 6 E-tailing
Ch 7 Promotion
Ch 8 Pricing
Ch 9: Merchandise management
Ch 10 Customer service
Chapter 11 People management
Part 3 Retail functions
Ch 12 Logistics
Ch 13: Finance
Ch 14 Assests and risk
Part 4 Strategic retail
Ch 15 Retail strategy
Ch 16 Stakeholders
Ch 17 Retail sustainability and innnovation 

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.

Educational psychology in social context: Ecosystemic applications in Southern Africa applies educational psychology to aid teachers and other educators to enhance the learning experience of students. The book uses Uri Bronfenbrenner’s Ecological systems theory as a guiding framework for understanding child development and the environmental barriers to learning faced by children. This ecosystemic approach examines how different spheres from the family to the community to wider social structures influence a child’s development and learning and how these interactions are impacted by the passage of time.

Educational Psychology in social context is relevant to both undergraduate and postgraduate study in either pre-service or in-service teacher education. It can be used for courses in educational psychology in programmes such as BEd, BEd (Hons) and PGCE, and as a handbook for in-service teachers, educational psychologists, and other learning support professionals.

Features

• The new edition has been updated for contextual and theoretical developments and new research referenced where relevant.
• Chapter 2: Quality education for all includes guidance on ethical conduct within the school context including learners, parents, colleagues and communities. It also includes guidance on working with neurodiverse learners in the classroom.
• Chapter 4: Positive psychology includes more on mental health in the school context, as well as positive practical strategies for teachers to enhance the well-being of learners as well as the well-being of teachers.
• Chapter 6: Constructivism and learning contains a new section on developing a pedagogy that is inclusive of different voices and based on an ethics of care and recognition.
• Chapter 13: Substance abuse and violence includes more content on school violence (violence within the school setting), a new section on teacher abuse, and expanded guidelines for conflict resolution and building safe schools.
• Chapter 14: Gender, sexu ality, related discrimination, and associated challenges has been rewritten with greater focus on topical issues such as gender, sexual identity, and child and teenage pregnancy, while streamlining the sections dealing with HIV and AIDS.
• Chapter 16: Disabilities contains new sections on recognising and responding to autism spectrum disorder (ASD) and attention deficit hyperactivity disorder (ADHD) in the classroom.

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.

The Law of Evidence in South Africa, Third Edition offers a clear, concise, and applied introduction to the principles governing the law of evidence in South Africa, including the verification of truth within customary law contexts.

This third edition is revised and updated to reflect key legal developments that have emerged since the publication of the previous edition. It also provides insightful analysis of the evolving technological landscape and its implications for evidentiary principles and practice.

Structured to promote clarity and comprehension, the text presents content in a logical sequence that supports both learning and application. A conceptual and inquiry-based approach encourages independent, critical, and reflective engagement with the subject matter.

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.

The Learner’s Book has been developed according to the requirements of the CAPS for Grade 3. The book can be used year after year. It gives an opportunity for introducing and reinforcing learning content, with at least two pages of activities per week. It also provides learners with activities and assessments.

The seventeenth edition of Managerial Economics combines quantitative methods and economic analysis with a practical, problem-solving approach to enable students to develop the skills required to make informed managerial decisions. The text’s unique, integrative approach demonstrates the cohesive nature of organizations and how business decisions are interdisciplinary - accounting, finance, marketing, personnel and production functions all need to integrate effectively, to ensure success. Using economic concepts and tools applied to updated and engaging examples of real-world companies and management situations, the authors provide a robust approach to the practical application of the academic principles of managerial economics.

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.

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.

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    

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.

This moving and insightful handbook collects wisdom and experience from pactitioners and those who have lost a loved one on the role of spirituality in end of life care. It addresses the place of spirituality in our modern society and the challenge of life and death, best practice in end of life care, belief systems, how spirituality can play a part in care workers' roles, as well as creative interventions and leadership challenges. The handbook is divided into seven sections covering modern society, spirituality and the challenge of end of life care; end of life care in practice; user, carer and professional perspectives; death as a gateway: belief systems; looking ahead; conclusions.

This is the fourth edition of the highly successful public financial management text. The book focuses on developing public financial management skills within a framework of information on financial legislation, structures and technologies in the public sector.

This text is intended for public sector managers and students. It encourages a reflective, critical and practical approach to public financial management and is ideal for a public manager promoted to a position where finances must be managed.

The team of authors have extensive expertise and international exposure, both academically and professionally. Students and managers have much to gain from this new edition.

Master the fundamental concepts and today's applications of operations (OM) and supply chain management (SCM) with OPERATIONS AND SUPPLY CHAIN MANAGEMENT, 3rd Edition by award-winning authors Collier and Evans.

This edition provides balanced coverage of both manufacturing and service businesses with updates, recent developments and new concepts that highlight the latest changes in OM and SCM. This edition clearly explains concepts while using contemporary practical examples ideal for business students, updated boxed features and new and updated case studies. Discussions highlight new concepts and new Excel techniques and digital tools, while solved problems illustrate key formulas and computations.

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.

This best-selling introductory economics text explains the essential principles of economics in a straightforward and engaging style. This fully updated new edition covers key developments including sustainability economics, tariffs, globalization, digitization and the impact of technology and AI. Known for its accessible approach and focus on active learning, this edition contains new critical thinking questions, relatable real-world examples and topical discussion of news stories to help students understand why economics matters.

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    

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.

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.