Auditing Fundamentals in a South African Context 2e is a practical, applied and engaging introductory textbook that supports students throughout the undergraduate level of the Auditing curriculum. The text is designed to enhance learning by supporting holistic understanding: theory is presented within the framework of the real-world business environment, assisting students to apply principles and standards with an understanding of their context.

The text offers a clear pedagogical framework, which supports applied learning and develops independent, critical and reflective engagement with the subject matter. A continuing case study, which follows each stage of the audit of a South African company, demonstrates the practical application of learned principles and the integration of the auditing process with a typical audit client's business.

The second edition is comprehensively revised to reflect all relevant, recent changes in the requirements of legislation, financial reporti ng and auditing pronouncements and codes, and addresses the new Code of Professional Conduct which was issued by the SA Institute of Chartered Accountants in the final quarter of 2018.

Additional educational resources support teaching and learning, assisting students to develop the academic skills required to master their studies.

The world of media production is in a state of rapid transformation. In this age of the Internet, interactivity and digital broadcasting, do traditional standards of quality apply or must we identify and implement new criteria?
This profile of the work of the Cambridge University Moving Image Studio (CUMIS), presents a strong argument that new developments in digital media are absolutely dependent on an understanding of traditional excellence. The book stands alone in placing equal emphasis on theoretical and practical aspects of its subject matter and avoids jargon so as to be easily understood by the general reader as well as the specialist.
Chapters discuss:
- animation - navigable architectural environments - moving image narrativity
- questions of truth and representation - virtuality/reality - synthetic imaging
- interactivity
This broad analysis of current research, teaching and media production contains essential information for all those working or studying in the areas of multimedia, architecture, film and television.
The book is designed as a core text for the Cambridge University 1 year MPhil Degree in Architecture and the Moving Image.

Steroid Biochemistry, Volume 688 in the Methods of Enzymology series, highlights new advances in the field, containing chapters on a variety of timely topics, including Cytochrome P450 Enzyme, Steroidogenic P450s (CYP11A1, 17A1, 21A2, 11B1, and 11B5), Steroid 17 alpha-hydroxylase/17,20-lyase (Cytochrome P450 17A1), Enzymes of Estrogen Biosynthesis, Aromatase and Steroid Sulfatase, Estrogenic 17b-Hydroxysteroid Dehydrogenase, Hydroxysteroid Dehydrogenases (HSD), 3a-Hydroxyssteroid Dehydrogenase, Approaches to Measuring 3b-Hydroxysteroid Dehydrogenase Type 1, 3b-Hydroxysteroid Dehydrogenase Type 2, and much more.

This book focuses specifically on the environmental issues related to the air pollution control and design. It is divided into four parts: (1) Fundamentals of air pollution control, (2) fundamentals of energy utilization, (3) gaseous control and design, and (4) particulate control and design, each consisting of four to six chapters. The topics covered in this book not only introduce the basic concepts of air pollution control and design but also address the fundamentals of energy utilization in the context of good engineering practice and policy instruments. It also features several innovative technologies and integrated methodologies relating to gaseous and particulate matter control and design. To facilitate technology integration and meet the need for comprehensive information on sustainable development, the book discusses a wide range of areas concerning the principles, applications, and assessment of air pollution control and design and thermodynamics, heat transfer, advanced combustion and renewable energy for energy utilization. It also features regulations and policy instruments adopted around the globe as well as several case studies. Presenting the emerging challenges, new concepts, innovative methodologies, and resolving strategies, as well as illustrative and inspiring case studies, it appeals to a wide range of readers, such as researchers, graduate students, engineers, policy makers, and entrepreneurs.

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In recent years it has become clear that many businesses, motivated by avoiding the rigidity and the price tag associated with labour law and social security, have succeeded in eroding the protection of labour law by creating numerous categories of workers classified as non-employees. In 1996 the International Labour Organisation (ILO) adopted Recommendation 198, which asks its Members to undertake action to reduce 'disguised' employment relationships, with the goal of ensuring that those actually working in an employment relationship are actually given the corresponding legal status. Though these are - from a legal approach - two conceptually different phenomena, they are closely related from a social policy point of view. In order to make a substantial contribution to the discussion on these developments a group of noted European labour law scholars has undertaken the research assembled in this book, recommending labour law reforms based on a close examination of existing conditions. The eight authors analyse measures and legal instruments offered by the European Union and the ILO to cover persons performing personal work, as well as specific developments in Belgium, France, The Netherlands, Poland, Germany, and the United Kingdom. In each case they describe viable ways in which categories of persons not treated as employees can be brought under the protection of labour law and how the distinction between employees and self-employed can become more clear. In a concluding final Chapter comparative conclusions are drawn on the basis of this study and recommendations are given to the EU, the ILO and the individual Member States. Among the specific issues covered are the following: * redefining the subordination criterion; * the role of the courts; * determination of the contract of employment; * forms of labour involving more than two contracting parties (e.g., employment agency arrangements); * the legal position of temporary workers; * 'employee-like' persons, e.g., home-workers or commercial representatives; * the 'bogus' self-employed; * introduction and effect of legal presumptions in labour law and/or social security; * developing uniform criteria for the employment relationship; * criteria for identifying self-employed but economically-dependent workers; * extension of protection of labour law to persons other than employees or the self-employed; and * social rights applicable to all work contracts irrespective of their formal qualification; * floor of core rights. This study seriously contributes toward overcoming the reluctant and piecemeal measures commonly taken to extend the protection of the employment contract. Although the authors acknowledge the continuing tension between labour law protection and the need for a flexible workforce, they also recognize the positive effects of best practices that lead to more certainty, fewer disputes, and clear (but still flexible if necessary) agreements. The book will be warmly welcomed as a signal contribution to addressing what one labour law scholar has called 'the most important industrial relations issue of our time.'

Whether or not we ever attain universal social justice, there can be little doubt that the international community has set meaningful standards, and that significant progress has been made over the last century. The leading standard-setter throughout this period has been the International Labour Organisation (ILO), with its nearly 200 conventions on labour law and social security law. Yet it is often asked: how effective are these standards? Do any ILO Member States actually offer (to quote the Philadelphia Declaration of the ILO Conference of 1944) social security measures to provide a basic income to all in need of such protection and comprehensive medical care? Perhaps not, but some come close, thanks to the application of ILO standards. This much-needed volume is the first detailed analysis of the legal meaning of ILO conventions within the ratifying Member States. In unprecedented depth a panel of distinguished authorities explores the role of ILO conventions in preparing and amending national legislation, in parliamentary debate, and in national case law. For comparative purposes, five countries the United Kingdom, France, Germany, Spain, and the Netherlands - are studied in depth. Among the points of discussion that arise are the following: the social dumping that results from distortion of competition; the ILO's supervision procedures; protection of international migrant workers; temporary exceptions for developing countries; and the possibility of modernising texts of older conventions. A useful annex reprints the texts of the ILO Constitution and the so-called up-to-date conventions pertaining to social security which are currently being promoted for ratification by the ILO. At a time when the very meaning of such terms as work and social security is being challenged by prevailing economic and political forces, this full-scale reappraisal of a body of international law that, although soft, has had a pronounced positive effect on the progress of social justice is to be welcomed. It is well worth the close attention of government policymakers and regulators, company lawyers, and interested academics everywhere.

This book provides for a comprehensive overview of the various areas of European labour law: fundamental rights, free movement of workers and posting, equal treatment, a-typical forms of employment, collective bargaining and collective agreements, restructuring of enterprises and health and safety. The chapters are written by eminent experts from a considerable number of EU Member States. Most of them are written by two authors from different Member States. As a result of this duo-authorship the book does not approach European labour law from a single country perspective, but intends to give insight in the different ways European labour was received and implemented in the various Member States. The book does not only describe the current state of affairs, but also critically assesses how the interaction of EU legislature, Court of Justice, Member States and social partners has contributed to the development of EU labour law. As such, it is not only a comprehensive introduction to European labour law, but provides also food for thought as part of advanced study in this area. This handbook, dealing with all important areas of labour law, written from several perspectives by experts, but within a restricted number of pages, is therefore also excellent study material for master programmes of European labour law. With contributions by Edoardo Ales (University of Naples Parthenope, Italy), Mark Bell (Trinity College Dublin, Ireland), Niklas Bruun (Hanken School of Economics, Finland), Mijke Houwerzijl (Tilburg University, The Netherlands), Teun Jaspers (Utrecht University, The Netherlands), Sylvaine Laulom (Universite Lumiere Lyon 2, France), Antonio Lo Faro (University of Catania, Italy), Pascale Lorber (University of Leicester, United Kingdom), Ann Numhauser-Henning (Lund University, Sweden), Frans Pennings (Utrecht University, The Netherlands), Saskia Peters (University of Groningen, The Netherlands), Jan Popma (Dutch Labour Inspectorate, The Netherlands), Sophie Robin-Olivier (Universite Paris 1 Pantheon-Sorbonne, France) and Herwig Verschueren (University of Antwerp, Belgium).

Legality is a traditional normative concept to regulate the relationship between those in power and those subjected to that power. The principle of legality protects the citizen against the arbitrary use of power, or, more precisely, it demands a legal basis (which itself must be of a certain standard) to legitimize State action. Is legality under siege in Europe? The authors contributing to this provocative and important book answer this question in the affirmative. Twenty-one outstanding European legal scholars expose a spectrum of ways in which the traditional legality principle is under pressure because of the creation of new legal orders, including that of the EU, and the interaction between these new orders and that of the State, combined with such factors as expertise driven governance, difficulties of international organisations to meet their objectives due to a lack of adequate powers, and lack of parliamentary control. The question of whether the main functions of legality - legitimating, attributing and regulating the exercise of public authority - are still fulfilled in the context of the overlapping, interacting, and mutually dependent legal orders of the EU, the ECHR, and the Member States is at the background of all the essays in this volume. Recognizing that legality, if it is to survive, demands rigorous reconsideration of its scope and application, the authors interrogate not only such fundamental democratic issues as who has legitimate power to perform legislative acts and through these to exercise of public power over citizens, but also such urgent European problems as the following: * the use of the precautionary principle in EU decision-making; * the scope of the principle that the exercise of public authority must rest on an act of Parliament; * the extent to which the EU can provide a legal basis for action of Member State authorities in the absence of such a basis within Member State legal orders; * the constitutional position of independent 'regulators'; * the requirements that ECJ and ECHR case law impose on the exercise of public authority; * whether legislative results are coherent in the sensitive area of equal treatment; * transparency, legal certainty, enforceability, and implementation of EC Directives in the field of workers' involvement; * new instruments as the Open Method of Coordination and the involvement of social partners in decision making; * the de facto harmonization of national criminal justice systems; and * the prominent role of the EU in the field of data protection. There can be little doubt that the issue of legality and to whom it applies - in a world in which the role of the modern State is changing profoundly - is a crucial one. It is highly important in the context of the ongoing discussion on the meaning of democracy and citizenship. This volume, with its clear message that reconsidering legality demands taking serious issue with the uncertainty engendered by the processes of globalization, will resonate profoundly among practitioners and policymakers in this time of momentous change.

More and more, social security systems influence each other. Governments, policy makers and academics have become very interested in the way various social security systems approach particular problems, such as ageing of society and the policy to reintegrate recipients of social security benefits into the workforce. For this purpose a profound description and analysis of the legal aspects of the Dutch social security system should prove useful. This monograph aims to provide this information. Moreover, this book describes the Dutch system from an international perspective: it discusses the impact of ILO Conventions, Conventions of the Council of Europe and EU regulations and directives on the Dutch social security system. In this way it shows which impact international law has had on the Dutch system. This contributes to more insight of the meaning of international social security law on this particular system, and it also contributes to the general knowledge of the impact international law has on national social security law.

This book focuses on an important technology for mineralizing and utilizing CO2 instead of releasing it into the atmosphere. CO2 mineralization and utilization demonstrated in the waste-to-resource supply chain can "reduce carbon dependency, promote resource and energy efficiency, and lessen environmental quality degradation," thereby reducing environmental risks and increasing economic benefits towards Sustainable Development Goals (SDG). In this book, comprehensive information on CO2 mineralization and utilization via accelerated carbonation technology from theoretical and practical considerations was presented in 20 Chapters. It first introduces the concept of the carbon cycle from the thermodynamic point of view and then discusses principles and applications regarding environmental impact assessment of carbon capture, storage and utilization technologies. After that, it describes the theoretical and practical considerations for "Accelerated Carbonation (Mineralization)" including analytical methods, and systematically presents the carbonation mechanism and modeling (process chemistry, reaction kinetics and mass transfer) and system analysis (design and analysis of experiments, life cycle assessment and cost benefit analysis). It then provides physico-chemical properties of different types of feedstock for CO2 mineralization and then explores the valorization of carbonated products as green materials. Lastly, an integral approach for waste treatment and resource recovery is introduced, and the carbonation system is critically assessed and optimized based on engineering, environmental, and economic (3E) analysis. The book is a valuable resource for readers who take scientific and practical interests in the current and future Accelerated Carbonation Technology for CO2 Mineralization and Utilization.

Sara Gathers is just seven-years-old when the aliens resembling giant cicadas first come for her. After each terrifying appearance, they wipe Sara's memory clean. But since the first abduction she's been afraid of dark places and buzzing insects.

Now twenty-eight-years-old, Sara Parker works as a nurse and has been happily married to Tom Parker for five years. When a handsome stranger appears in the forest behind her home on the outskirts of Rapid City, South Dakota, she is confused by her attraction for him.

Sam, the alien-engineered man, has fallen in love with Sara and starts a deadly series of events between him, her husband, and the creatures who have been abducting her. Sara finds herself in jail on trial for the murder of her husband. His blood and blood from an unknown source are found in their home, but Tom's body has disappeared. As a psychiatrist tries to unravel Sara's horrific past, she faces the prospect of a lifetime in prison.

There is a certain peace found in the sound of silence that freshly fallen snow exudes - a silence that wraps itself around you like a sanctuary.

Sanctuary of Snow is a collection of life poetry told vividly and boldly in Quadrants: Discovery, Love, Pain and finally Thoughts. Through the Pen you will experience first hand how she became aware of the need for a Sanctuary and then ultimately through beautifully hued free verse found "herself" despite the many challenges that life had presented.

S.O.S invites you to discover yourself in between the stanzas and beneath each layer of poetic sanctuary.