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This book aims to advance the knowledge on the future of business education in South Africa and to allow all relevant role players (universities and industry) the opportunity to debate and share ideas on how to best position business education to optimally serve the interest of students and the dynamic changes taking place in the world of work. Although some of these changes have taken shape before 2020, the COVID-19 pandemic has accelerated the need and pace for change. If business schools (in our context, faculties of economic and management sciences) do not adapt rapidly, they will be left behind by other up-and-coming industry providers. The research scope covers all business-related undergraduate and postgraduate economics, management and accounting programmes, excluding MBA programmes.
Financial statements give invaluable insights into the performance and future potential of a business. But they do not evaluate the accounting results they reflect. This book offers practical insights into the essential information that financial statements reflect.
"Accounting Standards" introduces students to general accounting principles and the disclosure requirements of company financial statements. The emphasis is on the requirements of Accounting Statements and Interpretations issued by the South African Institute of Chartered Accountants, which form the basis of Generally Accepted Accounting Practice (GAAP) in South Africa. Incorporated into this latest edition are the changes brought about by new accounting standards, issued as a consequence of the South African Institute of Chartered Accountants' Harmonisation and Improvement of Accounting Standards Project. The book is intended to satisfy the specific requirements of students and to reduce the workload of educators.
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This 13th edition introduces learners to general accounting principles and the disclosure requirements of company financial statements. In this comprehensive and up-to-date publication, principles are illustrated through questions and solutions. The learner's understanding of principles is gradually broadened by an increase in the degree of difficulty of the questions that are asked. Self-study is actively encouraged by the inclusion of questions for which the solutions are available to prescribing institutions only. Changes brought about by new accounting standards, issued as a consequence of the South African Institute of Chartered Accountants' Improvement of Accounting Standards Project, have once again been incorporated in this latest edition. "Accounting Standards" is intended to satisfy the specific requirements of learners and to reduce the workload of educators.
Cyanobacteria are a group of ubiquitous photosynthetic prokaryotes. Their occurrence has been increasing worldwide, due to anthropogenic activities and climate change. Several cyanobacterial species are able to synthesize a high number of bioactive molecules, among them, cyanotoxins (microcystins, cylindrospermopsin, nodularin, etc.), which are considered a health concern. For risk assessment of cyanotoxins, more scientific knowledge is required to perform adequate hazard characterization, exposure evaluation and, finally, risk characterization of these toxins. This Special Issue “Cyanobacteria and Cyanotoxins: New Advances and Future Challenges” presents new research or review articles related to different aspects of cyanobacteria and cyanotoxins, and contributes to providing new toxicological data and methods for a more realistic risk assessment.
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This text has been written to assist learners who are exposed to accounting standards. Changes brought about by new accounting statements, issued as a consequence of the South African Institute of Chartered Accountants' Improvement of Accounting Standards Project, have largely been incorporated in this edition. The publication is intended to satisfy the specific requirements of learners not training to become chartered accountants.
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