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The purpose of this book is to set out the basic principles and conceptual issues of the International Financial Reporting Standards (IFRS). The book attempts to provide an accounting basis against which professional accounting publications can be assessed; review such publications critically, and identify possible shortcomings; and focus on the nucleus of the publications and supply specific related examples. It is suitable for third-year and postgraduate students, as well as practising accountants.
Introduction to Financial Accounting has been written to address the theoretical aspects of accounting. The book has been written specifically for students who are stuyding Accounting 1.
This handbook is based on the educational requirements of the South African Institute of Chartered Accountants for entry into Initial Test of Competence Examination of SAICA.
Personology - From individual to ecosystem fifth edition explains the widest spectrum of personality theories and approaches in the clearest way possible. Traditional approaches to personality theories and cutting-edge theories are comprehensively covered. The methodological approach stresses the practical implications of the theories and perspectives for everyday living. Attention is given to research, particularly to relevant South African research, and emphasis is placed on the historical development of the broad approaches and the way in which the theories within an approach are linked. This fifth edition of Personology - From individual to ecosystem includes a wealth of enrichment sections with video URLs, practical activities, examples and review questions. Digital support material for this fifth edition of Personology - From individual to ecosystem provides students with additional summaries, examples, enrichment sections and practice questions and answers, including research and application questions with guidelines.
Managerial accounting and finance are based on the fundamental principles that must be understood, learned and applied if one wishes to succeed in the business world.
This book was written with the specific purpose of combining in one concise volume the provisions of the Income Tax Act 58 of 1962 (the Act) as it applies to business activities. The provisions of the Act regarding natural persons are dealt with in a separate book, A Student’s Approach to Income Tax: Natural Persons.
The purpose of this book is to provide Auditing students with revision and practice questions. Solutions are available to prescribing lecturers.
Principles of Management Accounting: A South African Perspective 3rd Edition is an accessible principles-and-concepts-based text aimed at undergraduate students of management accounting at universities and universities of technology. Sections integrating topics from groups of preceding chapters provide advanced reading for Honours and MBA level students. The book covers the management accounting syllabus of the South African Institute of Chartered Accountants (SAICA). In doing so, it also covers most aspects of the syllabi of the relevant papers of the Chartered Institute of Management Accountants (CIMA) and the Association of Chartered Accountants (ACCA).
“Twenty-one years [since the TRC] that have led to this Pretoria courtroom, and to the appearance of this giant man who, 46 years ago, claimed to have been the only eye witness to Uncle Ahmed’s suicide. Joao Rodrigues was the state’s star witness at the 1972 inquest. He would have been deemed pretty perfect for the job of covering the murder of Uncle Ahmed. A white South African of Portuguese descent, he worked as an administrative clerk at security police headquarters in Pretoria. After more than 10 years of service he had ascended just one step up the police hierarchy, to the rank of sergeant – proof, if nothing else, of his loyalty to the cause for his role in covering up the murder of Uncle Ahmed.” Follow Ahmed Timol’s nephew, Imtiaz Cajee, on his 20-year journey to find his uncle’s killer and bring him to justice. In 1971, a state inquiry found that Ahmed Timol, held by the security branch of the tenth floor of John Vorster Square, committed suicide by jumping to his death. Forty-six years later, a new inquiry found that Ahmed Timol was murdered. Only one man remained alive who could tell the truth, a lowly clerk from the police, who was in the room when Timol was pushed. Joao Rodrigues has now been charged with murder and defeating and or obstructing the administration of justice. The book is a wonderful evocation of a time and places; Johannesburg, London, Mecca, Moscow. The last years of Timol’s life, the woman he loved, and his commitment to a non-racial and free South Africa. His last days are detailed here; the roadblock that was set up to catch him and his treatment by the security police. Not content with finding his uncle’s murderer, Cajee has been on a quest for justice for other murdered victims of apartheid, whose killers never applied to the TRC and who were never charged, despite the information being available. Cajee investigates the possible deal that was done between the National Party and the ANC during the early 90s, and asks how it is possible that so many murderers and torturers were not prosecuted. He is clear that now is the time to find these people and prosecute them. The book is unputdownable, and one that will leave you deeply touched.
Since the first edition of HIV and AIDS Education, Care and Counselling was published almost 20 years ago, it has become the standard handbook in Africa for thousands of HIV and AIDS practitioners. However, ongoing HIV and AIDS research requires regular revisions to the handbook for it to remain current with developments in prevention and treatment. Consequently, this new edition has been updated with input from two new specialist co-authors. This has strengthened the multicultural and multidisciplinary approach of this edition to Africa's unique challenges.
The questions in this book are grouped according to the various topics covering the different stages of the audit process. To enhance the value of the book and to make it more useful, it was decided to include answers to all the questions in the text.
Vendettas, liggeraakte, trotse stamme en rebelle wat die Romeine in die maquis ontduik – dit is 50 v.C. in Korsika. Asterix en Obelix help hoofman Verinniwereldkitikitikitix om praetor Opsysenuvius se planne te fnuik en om teen Julius Caesar se leër op te staan. Want die Korsikane hou vol dat hulle net ’n Korsikaan as keiser sal aanvaar … Asterix in Korsika is die 20ste boek in die gewilde Asterix-reeks.
English For Law Students has been written by experts in communication and aims at encouraging dialogue and interaction between lecturer and student. The methodology used is not only useful to law students but also to those lecturers who do not have a legal background. This third edition has been updated and includes an audio CD, containing exercises for listening practice, aimed at developing and refining note-making skills.
One of the most important functions that nurses have is the handling and administration of all drug schedules for patients under their care. Another vital function is the monitoring of their patients’ responses to these drug schedules. Both functions are crucial in making sure that patients under their care benefit optimally from the drug therapy they receive. To ensure that nurses are fully competent to carry out these critical functions of drug handling, administration and evaluation, the content of this fourth edition of Pharmacology for Nurses has been updated to include the most recent developments in drug therapy. For example, the chapter on administration of drugs to patients has been expanded. Similarly, the section on therapeutic uses of alpha agonists now includes subsections on cardiac arrest, as well as on hypotension and shock.
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.
In hierdie album neem Asterix en Obelix deel aan die groot Trans-Italiese wawedren. Alle volke van die Bekende Wêreld kan deelneem. Die gunstelingdeelnemer is die auriga van Rome: die gemaskerderde grote Coronavirus! Olyfolie op die pad en ’n gepeuter aan padaanwysings is enkele van die uitdagings wat die deelnemers moet trotseer, maar Asterix en Obelix was nog altyd opgewonde oor ’n lekker resies. Asterix en die Trans-Italiese wawedren is die37ste boek in die gewilde Asterix-reeks.
The value chain is a major focus in today's business world, and many organisations and managers allocate considerable resources to understanding and analysing their value chain. The main reason for doing this is either to eliminate activities that do not add value, or to improve on activities that do not add sufficient value. In order to ensure optimum customer satisfaction, businesses must integrate the activities of various departments and functions. This demands a sound understanding of the chain of activities and their interrelationship with other business activities. The authors adopt the value chain as a framework in order to help business students to visualise how the value chain works. New ground is broken in that management is not dealt with only from a functional perspective. While the goal is to introduce undergraduate students to the concept of the value chain, it is not, however, to offer a comprehensive directory on the related literature. This special and abridged version of Business Management has been requested by academics in order to accommodate the needs of accounting students. As accounting students at a number of higher institutions only do a seven-week module in business management, we have selected the chapters which cover the basics of business management as well as the primary functions of the value chain.
Labour Law in Context second edition offers comprehensive coverage of the key aspects of South African labour law. It is the ideal companion to support both students of law and non-law students throughout their studies. It is also suitable for anyone doing a short course in aspects of labour law, or for those who want to keep up-to-date with key labour law issues and rulings. The second edition is fully updated.
The notion of 'Quality' in business performance has exploded since the publication of the first edition of this classic text in 1989. Today there is a plethora of performance improvement frameworks including lean–Six Sigma and the latest version of ISO 9001, offering an often confusing variety of ways to achieve business excellence. Quality guru John Oakland’s famous TQM model, in many ways a precursor to these frameworks, has evolved to become the ultimate holistic overview of performance improvement strategy. Incorporating the frameworks that succeeded it, the revised model redefines Quality by:
The popular, practical, jargon-free writing style, along with ten supporting case studies, effortlessly ties the model to its real-life applications, making it easy to understand how to apply what you’ve learned to your practices and achieve sustainable competitive advantage. Guiding readers through the language of TQM and OpEx and all their recent developments, including data analytics, this book sets out a clear way to manage change. This exciting update of a classic is all the busy student or professional will need to begin understanding how to manage Quality and achieve Operational Excellence.
What makes the Platinum technology course unique? Written by teachers for teachers; activities provide step-by step guidance; full colour photographs to engage learners; complete programme of assessment in learner's book with more provided in the teacher's guide. Platinum - simply superior: superior CAPS coverage and written by expert authors; superior illustrations and activities to improve results and motivate learners; superior teacher support to save time and make teaching easy, including photocopiable worksheets; superior quality = exam success!
What makes the Platinum Business studies grade 12 course unique? Bright, full-colour mind-maps and graphics that are detailed, easy to understand and enhance learning; lots of varied activities aimed at different cognitive levels to consolidate learners' knowledge; the material promotes appreciation of inclusivity and indigenous knowledge, using examples of South African businesses; the study timetable and examination writing tips in chapter 16 and 17 will prepare learners for writing their final exam at the end of grade 12. Platinum - simply superior: Superior CAPS coverage and written by expert authors; superior illustrations and activities to improve results and motivate learners; superior teacher support to save time and make teaching easy, including photocopiable worksheets; superior quality = exam success!
The authors of this title adopt the value chain as a framework in order to help business students to visualise how the value chain works. New ground is broken in that management is not dealt with merely from a functional perspective. While the goal is to introduce undergraduate learners to the concept of the value chain, it is not, however, to offer a directory on the related literature.
Juta’s Complete Textbook of Medical Surgical Nursing remains a comprehensive, evidence-based textbook written with the southern African nursing student in mind. What’s NEW in the 2nd edition:
Die arbeidswetgewing wat betrekking het op die onderwysomgewing is omvattend en dek 'n groot verskeidenheid aspekte waarmee almal binne hierdie omgewing op een of ander stadium te doen kry. Waar daar in die verlede moontlik 'n vae begrip van veral wette en regulasies ten opsigte van diensvoorwaardes by meeste werknemers in die onderwys teenwoordig was, is dit nou onontbeerlik om 'n basiese begrip van alle relevante wetgewing en regulasies wat van toepassing is, te he. Veral onderwysers kan hulle in die spreekwoordelike mynveld bevind indien hulle nie seker maak dat hulle oor die basiese kennis van onderwysreg beskik nie. Dit word gestaaf deur die talle hofsake, dispute, mediasie, dissiplinere verhore en die dikwels onaangename implikasies daarvan vir indiwidue (en hul gesinne) wat voortspruit uit aanklagte teen oortreders in alle sektore van die onderwys. Wetswysigings na aanleiding van veranderde omstandighede binne die onderwys, lei tot die behoefte om voortdurend op die hoogte van die implikasies en toepassing daarvan te wees. Hierdie dringende behoefte geld nie alleen vir skoolhoofde nie, maar vir elkeen betrokke by onderwys. Aan die een kant berus die korrekte toepassing en implementering by die beheerliggaam en die hoof van 'n inrigting, maar aan die anderkant raak dit die mense wat daar werksaam is. Die skrywers van hierdie boek het nie alleen 'n deeglike besef van hierdie noodsaaklike behoefte nie, hulle spreek dit ook baie effektief aan deur middel van hulle uiters waardevolle ervaring. Hierdie ervaring spruit voort uit praktiese betrokkenheid by die onderwys asook deeglike navorsing op die terrein van onderwysreg. Kennis van al die aspekte wat in hierdie boek aangespreek word, verbeter ongetwyfeld die kwaliteit van die onderrig- en leerproses in die klaskamer - 'n broodnodige doelwit om na te streef. Dit skep ook 'n veiliger omgewing waarbinne elkeen funksioneer. Persoonlik is ek baie dankbaar vir die bydrae wat deur middel van hierdie handige handleiding gemaak word tot die uiteindelike kwaliteit van onderwys in Suid Afrika. Dr. Jopie Breed President: SAOU
The value chain is a major focus in today's business world, and many companies and managers allocate considerable resources to understanding and analysing their value chain. The main reason for doing this is either to eliminate activities that do not add value, or to improve on activities that do not add sufficient value. In order to ensure optimum customer satisfaction, businesses must integrate the activities of various departments and functions. This demands a sound understanding of the chain of activities and their interrelationship with other business activities. The authors of Business management adopt the value chain as a framework in order to help business students to visualise how the value chain works. New ground is broken in that management is not dealt with merely from a functional perspective. While the goal is to introduce undergraduate learners to the concept of the value chain, it is not, however, to offer a comprehensive directory on the related literature. The book is divided into three parts. Part A introduces the reader to business management, the value chain, the business environment, the entrepreneurial process, and the considerations that need to be taken into account when establishing a business. Part B examines the activities of the value chain, starting with general management and leadership, followed by the primary and support activities that constitute the value chain. In Part C, contemporary management issues are reviewed, including diversity management, business ethics, globalisation, creativity and innovation, environmental issues, corporate governance and black economic empowerment. Business management - a value chain approach covers basic points of theory, but it also has a strong practical approach, and includes self-evaluation exercises, challenging experiential exercises, information about relevant websites, interesting discussion questions and case studies, as well as useful lists of key terms. This revised second edition has been updated in respect of new legislation such as the Companies Act, the Co-operatives Act, the Consumer Protection Act and the National Credit Act. Statistics have also been aligned with Census 2011. |
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