Juan-Pierre Bruwer – författare

In the world of business, the ability of a business to achieve its objectives (being sustainable) is crucial. Unfortunately, research suggests that a large proportion of businesses, especially small businesses, fail on an annual basis. More often than not, the latter is pinned on the effects of economic factors such as fluctuating interest rates, inflation, changes in taxation rates, volatile supply and demand trends, and rapid changes in technology (as brought on by a global pandemic, for example). After conducting business research on small business sustainability for more than 13 years, Juan-Pierré Bruwer, PhD, developed the Sustenance Framework as a tool to help small businesses become more sustainable. The book is a practical step-by-step guide on how to implement this framework using down-to-earth language, while also allowing small business leaders to take a snapshot of the business at the present time in order to make better informed business decisions. The Sustenance Framework consists of six steps, namely: Foundation (comprising the “nature of the business” and “managerial conduct”); Pillars (comprising “strategic objectives” and “business objectives”); Radar (comprising “risk identification” and “risk assessment”); Control (comprising “risk management” and “internal control activities”); Sharing (comprising “communication”); Reviewing (comprising “periodic monitoring”).

In the world of business, the ability of a business to achieve its objectives (being sustainable) is crucial. Unfortunately, research suggests that a large proportion of businesses, especially small businesses, fail on an annual basis. More often than not, the latter is pinned on the effects of economic factors such as fluctuating interest rates, inflation, changes in taxation rates, volatile supply and demand trends, and rapid changes in technology (as brought on by a global pandemic, for example). After conducting business research on small business sustainability for more than 13 years, Juan-Pierré Bruwer, PhD, developed the Sustenance Framework as a tool to help small businesses become more sustainable. This updated book from a previous edition is a practical step-by-step guide on how to implement this framework using down-to-earth language, while also allowing small business leaders to take a snapshot of the business at the present time in order to make better informed business decisions.

Applied Accounting is tailored to meet the needs of students taking a first year course in Financial accounting as part of a Diploma in Accounting or a National Diploma (Accounting) both in terms of the curriculum covered and it terms of the approach toward teaching and learning. The book is suitable even for students who may not have taken Accounting at Grade 12 level as it bridges the gap between school and the first level of tertiary study. The book does this by referencing prior knowledge covered at school level and by scaffolding the level of conceptual engagement. Furthermore, students are exposed to every day financial objects or transactions such what a cheque is, or how internet banking works and understanding is supported through the use of photographs, source documents and links to video clips and audio clips as well as instructions on practical activities. Language is pitched at a level accessible to first-year students, starting simply and progressively introducing students to the appropriate-level of Accounting discourse. Explanations are given in a step-by-step manner and explain to students why they are doing what they are doing. The text immediately highlights the key take-home points for the student. The text is extremely practical with plenty of exercises for students to practise, either alone in in pair work and group work encouraging interactive learning. In-text diagrams and tables further clarify concepts while online assessments provide further reinforcement of concepts. Applied Accounting also aims to inculcate a sense work readiness and work ethics by teaching basic Life skills and how to self-manage.