his 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.

It contains changes to statements and legislation up to June 2018.

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.

Hiedie handboek is gebaseer op die opvoedkundige vereistes van die Suid-Afrikaanse Instituut van Geoktrooieerde Rekenmeesters vir toelating tot ATB (Aanvanlike Toets van Bevoegdheid (of in Engels “Initial Test of Competence” (ITC)) van die Kwalifi­serende Eksamen van die SAIGR. Dit bevat wysigings aan standpunte en wetgewing tot en met Junie 2018.

Our Elgar Concise Introductions are inspiring and considered. They explain the key principles in business and are expertly written by some of the world’s leading scholars. The aims of the series are two-fold: to pinpoint essential concepts of business and management, and to offer insights that stimulate critical thinking. This Concise Introduction describes current approaches to measuring and managing performance in organisations and offers insights into how they may need to evolve as the working environment changes. It demonstrates the need to see performance management in the context of the culture and leadership of the organisation and not as a standalone activity. Key Features: Provides examples of good practice and highlights pitfalls to be avoided Describes principal tools and techniques such as The Balanced Scorecard, Performance Prism and Success Mapping Combines recent academic research with discussion of how techniques are used in practice The Concise Introduction to Performance Management will be indispensable for managers seeking to improve their skills and knowledge. It will also be of use for students and researchers of management, business and economics.

Our Elgar Concise Introductions are inspiring and considered. They explain the key principles in business and are expertly written by some of the world’s leading scholars. The aims of the series are two-fold: to pinpoint essential concepts of business and management, and to offer insights that stimulate critical thinking. This Concise Introduction describes current approaches to measuring and managing performance in organisations and offers insights into how they may need to evolve as the working environment changes. It demonstrates the need to see performance management in the context of the culture and leadership of the organisation and not as a standalone activity. Key Features: Provides examples of good practice and highlights pitfalls to be avoided Describes principal tools and techniques such as The Balanced Scorecard, Performance Prism and Success Mapping Combines recent academic research with discussion of how techniques are used in practice The Concise Introduction to Performance Management will be indispensable for managers seeking to improve their skills and knowledge. It will also be of use for students and researchers of management, business and economics.

It comes as a twinge, a signal that you've reached the exact half point of your life... Flint knows he will die at 16 so he's never really tried to live. With 6 weeks left, he returns to his hometown with his family, determined to go quietly. Science-obsessed September interns at the world-renowned Half Life Institute. She has never grieved the death of her younger sister who "half-lifed" the previous year but she is determined to find a cure. Chance brings the two together. A friendship - and then something more - starts to form. September's easy warmth gives Flint permission to enjoy his life, and in turn Flint allows September to grieve instead of hiding behind smiles and personas. But time's running out and Flint hasn't shared his secret yet - will their connection prove extraordinary enough to last beyond those last few weeks, or is their time together destined to end in heartbreak? An achingly beautiful romance story from the author of TikTok bestseller You & Me At the End of the World Perfect for fans of Adam Silvera, Kathleen Glasgow and Jennifer Niven A future classic for the Books That Made Me Cry trend PRIASE FOR THE HALF LIFE OF LOVE "Brianna Bourne offers us a moving and enthralling story that reminds us that love lights our way as we all travel in death's shadow." Jeff Zentner, award-winning author of In the Wild Light and The Serpent King

This is no ordinary apocalypse... Hannah wakes up to silence. The entire city around her is empty, except for one other person: Leo. Stuck with only each other, they explore a world with no parents, no friends, and no school and realise that they can be themselves, instead of playing the parts everyone expects of them. Together, they search for answers amid crushing isolation. But while their empty world may appear harmless . . . it's not. Because nothing is quite as it seems, and if Hannah and Leo don't figure out what's going on, they might just be torn apart forever. "[...] achingly real characters, off-the-charts romantic chemistry, and a shocking twist you won't see coming" Abigail Johnson, author of Every Other Weekend A stunning YA debut, perfect for fans of Adam Silvera. Intensely moving and wonderfully romantic. An apocalypse story like no other with a jaw-dropping twist.

Read the powerful account of one woman's struggle to reshape her identity when all normality has fallen away. When lifelong bird-lover Hannah Bourne-Taylor moved with her husband to Ghana seven years ago she couldn't have anticipated how her life would be forever changed by her unexpected encounters with nature and the subsequent bonds she formed. Plucked from the comfort and predictability of her life before, Hannah struggled to establish herself in her new environment, striving to belong in the rural grasslands far away from home. In this challenging situation, she was forced to turn inwards and interrogate her own sense of identity, however in the animal life around her, and in two wild birds in particular, Hannah found a source of solace and a way to reconnect with the world in which she was living. Fledgling is a portrayal of adaptability, resilience and self-discovery in the face of isolation and change, fuelled by the quiet power of nature and the unexpected bonds with animals she encounters. Hannah encourages us to reconsider the conventional boundaries of the relationships people have with animals through her inspiring and very beautiful glimpse ofwhat is possible when we allow ourselves to connect to the natural world. Full of determination and compassion, Fledgling is apowerful meditation on our instinctive connection to nature. It shows that even the tiniest of birds can teach us what is important in life and how to embrace every day.