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Elsevier

Libros en Negocios, Gestión y Contabilidad

  • International Taxation Handbook

    Policy, Practice, Standards, and Regulation
    • 1 Edición
    • Greg N. Gregoriou + 1 más
    • Inglés
    International taxation is evolving in response to globalization, capital mobility, and the increased trade in services, and introduces international tax practitioner, student and researcher to the theory, practice, and international examples of the changing landscape. Models of tax competition in a flat and connected world are very different than those necessary to ensure compliance in a world dominated by cross-border flows of goods and repatriation of profits. Taxes on consumption, e-commerce, and services are looming innovations in future of international taxation. Tax coordination and standardization are immense challenges in a world in which the movement of value is increasingly subtle and hard to detect. And as corporations and individuals become more sophisticated in the internationalization of flows of capital, our models must become more sophisticated in their scope and inclusion.In the era when trade was dominated by the exchange of manufactured goods, international taxation was designed to protect domestic industries, create tax revenue, prevent evasion, and promote compliance. The traditional toolbox of customs duties, tariffs, and taxes on repatriated profits must be augmented as the movement of goods across borders represents a much smaller fraction of trade and as international taxation policy is increasingly used to attract foreign corporations rather than discourage branch offices. International taxation models that can better tax services, track international flows of capital, and allow a nation to compete in a world market for capital formation are the tools of the modern tax practitioner. International tax policy is now viewed as an integral part of economic policy. This approach is bound to accelerate as the world becomes increasingly flat and better connected. Economic progress is more and more influenced by the movement of services and information, movements that are no longer through ports but through fiber optic lines. This book contributes to the growing literature on international taxation by bringing together theory and experience, current practices and innovation, and our current understanding of some of the challenges now facing and arguably frustrating current international taxation policy. The book will create new avenues of research for scholars, a new awareness for students of International Taxation, and new possibilities for international tax practitioners. The models and examples presented here suggest that there are serious problems with measurability of flows of services and information, and points to an increasingly need for greater harmonization of international taxation, perhaps through coordinated consumption-tax oriented approaches.

  • Introduction to Precise Numerical Methods

    • 2 Edición
    • Oliver Aberth
    • Inglés
    Precise numerical analysis may be defined as the study of computer methods for solving mathematical problems either exactly or to prescribed accuracy. This book explains how precise numerical analysis is constructed. The book also provides exercises which illustrate points from the text and references for the methods presented.

  • Corporate Literacy

    Discovering the Senses of the Organisation
    • 1 Edición
    • Anne Kauhanen-Simanainen
    • Inglés
    This book introduces a new facet for information and knowledge management: Corporate Literacy refers to the comprehensive literacy that companies and communities need in the networked, fast changing and complex environment. The views relating to organisations and information are changing along with the changes in the operating and information environment. The concept of literacy is also expanding. It cannot anymore be observed only from an individual point of view but the attention has to be transferred to communal skills. Based of these shared skills the organisation is able to build its own information architecture and to offer its information resources for use. This book will tell the reader how Corporate Literacy is created and what kind of a strategy can be used to develop it. The book includes information architecture of a literate organisation and new roles of information professionals.

  • R&D and Licensing

    Building Value Through Intellectual Assets
    • 1 Edición
    • Kieran Comerford
    • Inglés
    This book explains the principles of research and development (R&D) management in an environment which is open to external sources of technology. Organisations no longer undertake all of their R&D in-house. Increasingly, companies innovate by using a combination of R&D and externally sourced technologies. R&D and Licensing shows how to integrate these into the product and process development programme, and provides extensive guidance on intellectual property, licensing and royalty negotiations. The book demonstrates how companies increase their value through the acquisition of intellectual assets.

  • Knowledge, Information and the Business Process

    Revolutionary Thinking or Common Sense?
    • 1 Edición
    • Liz Taylor
    • Inglés
    The key focus of this book is to integrate elements of information and knowledge management, together with the business process and intellectual capital. The book questions some of the fundamental concepts and principles currently used to manage information that revolve around business processes. Specifically, it addresses the argument to more effectively evaluate the contributions of human and systems capital (which are defined) to a process, highlighting the need to make more conscious decisions about what role each will perform in the developed process.

  • Strategic Challenges and Strategic Responses

    The Transformation of Chinese State-Owned Enterprises
    • 1 Edición
    • Jifu Wang
    • Inglés
    This book focuses on the strategic challenges, strategic responses, and strategies for China's state-owned enterprises (SOE), which face significant challenges from a nationwide economic transformation towards a market economy, from rapid globalization and from increasing industrial competition. The book is based on research which has identified the dominant challenges and forces for change in China, the nature of SOE responses to those forces, and SOE performance in making the necessary transformations to compete in a global business environment.

  • CIMA Exam Practice Kit Management Accounting Financial Strategy

    2007 Edition
    • 3 Edición
    • Tony Graham
    • Inglés
    CIMA Exam Practice Kits consolidate learning by providing an extensive bank of practice questions. Each solution provides an in depth analysis of the correct answer and highlights why the alternatives are incorrect. CIMA Exam Practice Kits are ideal for students studying independently or attending a tutored revision course. It supplements the Official CIMA Learning Systems and CIMA Revision Cards with a wealth of additional questions and material focused purely on applying what has been learnt to passing the exam. CIMA Exam Practice Kits help students prepare with confidence for exam day, and to pass first time.

  • CIMA Exam Practice Kit Financial Analysis

    2007 edition
    • 3 Edición
    • Paul Rodgers
    • Inglés
    CIMA Exam Practice Kits consolidate learning by providing an extensive bank of practice questions. Each solution provides an in depth analysis of the correct answer and highlights why the alternatives are incorrect. CIMA Exam Practice Kits are ideal for students studying independently or attending a tutored revision course. It supplements the Official CIMA Learning Systems and CIMA Revision Cards with a wealth of additional questions and material focused purely on applying what has been learnt to passing the exam. CIMA Exam Practice Kits help students prepare with confidence for exam day, and to pass first time

  • Research in Accounting Regulation

    • 1 Edición
    • Volumen 19
    • Gary Previts + 1 más
    • Inglés
    The scope of service provided by professional accountants is influenced by legislation and case law as well as the dictates of a variety of government and private sector agencies; including State Boards of Accountancy, Academic Accreditation Bodies, the United States Securities and Exchange Commission, the Public Accounting Oversight Board, independent standard setting bodies such as the Federal Accounting Standards Advisory Board [US], the Financial Accounting Standards Board [US] and the International Accounting Standards Board. These entities and self-regulatory organizations such as U.S. State Societies of CPAs and the American Institute of Certified Public Accountants and equivalent and emerging national bodies that exist in most developed and developing countries, are among the emerging entities which attempt to coordinate the activities of professional accountants among sovereign nations. It is important for academics, students, practitioners, regulators and researchers to consider and study the role and relationship of such bodies with the practice and content of our discipline.

  • CIMA Exam Practice Kit Management Accounting Business Strategy

    2007 Edition
    • 3 Edición
    • Tony Graham
    • Inglés
    CIMA Exam Practice Kits consolidate learning by providing an extensive bank of practice questions. Each solution provides an in depth analysis of the correct answer and highlights why the alternatives are incorrect. CIMA Exam Practice Kits help students prepare with confidence for exam day, and to pass the new syllabus first time.

  • Marketing in a Nutshell

    Key Concepts for Non-specialists
    • 1 Edición
    • Mike Meldrum + 1 más
    • Inglés
    Marketing in a Nutshell is an easy-to-use quick reference source for non-marketing specialists. Designed as a dip-in guide, this accessible book will be invaluable to general managers, non-qualified marketers and students taking a module in marketing alongside their other studies. Marketing in a Nutshell makes the authors’ marketing know-how and expert insights accessible to all.

  • Marketing Due Diligence

    Reconnecting Strategy to Share Price
    • 1 Edición
    • Malcolm McDonald + 2 más
    • Inglés
    The ultimate test of marketing investment, and indeed any investment, is whether it creates value for shareholders. But few marketing investments are evaluated from this perspective. Increasingly, boards of directors and city analysts the world over are dissatisfied with this lack of accountability. Cranfield School of Management has been addressing this problem by working with a range of blue-chip companies. They have created a new framework which shows how marketing systematically contributes to shareholder value based on three key questions-• Does the promised market exist?• Will the strategy deliver the market share promised?• Will the market share create shareholder value?This groundbreaking new book explains the principles and practice behind rigorous due diligence in marketing for Marketing and Finance Directors, CEOs, Strategists and MBA students wanting to understand the key drivers of modern businessSurely, the time has come for marketing directors to take their rightful place in the boardroom by proving that what they are doing creates shareholder value added?

  • The Globalisation of Executives and Economies

    Lessons from Thailand
    • 1 Edición
    • John Walsh
    • Inglés
    How has globalisation affected the executives and economy of Thailand, one of the most dynamically growing countries in East Asia? This book provides coverage of crucial industrial sectors in the Thai economy, comparisons between the past and the present Thai economy and a variety of studies aiming to explain the behaviour of Thai executives and consumers.

  • Handbook of Management Accounting Research

    • 1 Edición
    • Volumen 1
    • Christopher S. Chapman + 2 más
    • Inglés
    Volume one of the Handbooks of Management Accounting Research sets the context for both Handbooks, with three chapters outlining the historical development of management accounting as a discipline and as a practice in three broad geographic settings. The bulk of the first volume then draws together a series of contributions that analyse the scholarly literature in terms of distinct intellectual and theoretical social science perspectives. The volume includes a chapter which looks at work informed by psychology as a base discipline. The volume also includes a set of chapters that seek to evaluate and explain issues of research method for the different approaches to research found within management accounting. Special pricing available if purchased as a set with Volume 2.

  • The Profit Impact of Business Intelligence

    • 1 Edición
    • Steve Williams + 1 más
    • Inglés
    The Profit Impact of Business Intelligence presents an A-to-Z approach for getting the most business intelligence (BI) from a company's data assets or data warehouse. BI is not just a technology or methodology, it is a powerful new management approach that – when done right – can deliver knowledge, efficiency, better decisions, and profit to almost any organization that uses it. When BI first came on the scene, it promised a lot but often failed to deliver. The missing element was the business-centric focus explained in this book. It shows how you can achieve the promise of BI by connecting it to your organization’s strategic goals, culture, and strengths while correcting your BI weaknesses. It provides a practical, process-oriented guide to achieve the full promise of BI; shows how world-class companies used BI to become leaders in their industries; helps senior business and IT executives understand the strategic impact of BI and how they can ensure a strong payoff from their BI investments; and identifies the most common mistakes organizations make in implementing BI. The book also includes a helpful glossary of BI terms; a BI readiness assessment for your organization; and Web links and extensive references for more information.

  • The Impact of Organisational Culture On Knowledge Management

    • 1 Edición
    • Marina Du Plessis
    • Inglés
    Aimed at knowledge management professionals and students in the field of knowledge management and information science, this book highlights issues in organisational cultures that can impact the implementation of knowledge management. Organisational culture has an extremely high impact on knowledge management, but is very difficult to identify and to address. The book indicates how people, culture, technology, strategy, leadership, operational management, process and organisational structure issues all have an impact on the implementation of knowledge management in an organisation. The book also provides a model to identify and manage areas in the organisation that impact knowledge management, which is easy and practical to apply, to enable successful knowledge management programmes.

  • Securing HP NonStop Servers in an Open Systems World

    TCP/IP, OSS and SQL
    • 1 Edición
    • XYPRO Technology XYPRO Technology Corp
    • Inglés
    Recent corporate events have exposed the frequency and consequences of poor system security implementations and inadequate protection of private information. In a world of increasingly complex computing environments, myriad compliance regulations and the soaring costs of security breaches, it is economically essential for companies to become proactive in implementing effective system and data security measures. This volume is a comprehensive reference for understanding security risks, mitigations and best practices as they apply to the various components of these business-critical computing environments.HP NonStop Servers are used by Financial, Medical, Manufacturing enterprises where there can be no down time. Securing HP NonStop Servers in an Open Systems World: OSS, TCP/IP, and SQL takes a wide angle view of NonStop Server use. This book addresses protection of the Open Systems Services environment, network interfaces including TCP/IP and standard SQL databases. It lays out a roadmap of changes since our first book HP has made to Safeguard, elaborating on the advantages and disadvantages of implementing each new version. Even the security aspects of managing Operating System upgrades are given attention. Auditors, security policy makers, information security administrators and system managers will find the practical information they need for putting security principles into practice to meet industry standards as well as compliance regulations.

  • Risk and Management Accounting

    Best Practice Guidelines for Enterprise-Wide Internal Control Procedures
    • 1 Edición
    • Paul M. M Collier + 2 más
    • Inglés
    This CIMA research report builds on a pilot study undertaken by the authors. A framework for risk management was developed as a result of the research. This research report describes the results of a major survey-based research study entitled ‘Risk and Management Accounting: The development of best practice guidelines for enterprise-wide internal control procedures to identify and manage risk; the contribution of and the consequences for management accountants’.

  • Research in Organizational Behavior

    An Annual Series of Analytical Essays and Critical Reviews
    • 1 Edición
    • Volumen 27
    • Barry Staw
    • Inglés
    This twenty-seventh volume of Research in Organizational Behavior carries forward the tradition of high-level scholarship on a broad array of organizational topics. Like many previous volumes, this collection is truly interdisciplinary, with chapters ranging from personality and decision making in organizations, to interpersonal dynamics such as helping and group process, to organizational-level analyses of legitimization and change. Each of the essays is well-reasoned, thoughtful, and provocative-- proving, once again, that the field of organizational behavior is flourishing in both its depth and scope.

  • Advances in Accounting

    • 1 Edición
    • Volumen 22
    • Philip M J Reckers
    • Inglés
    The twenty-second volume of Advances in Accounting continues to provide an important forum for discourse among and between academic and practicing accountants on issues of significance to the future of the discipline. Emphasis continues to be placed on original commentary, critical analysis and creative research – research that promises to substantively advance our understanding of financial markets, behavioral phenomenon and regulatory policy. Technology and aggressive global competition have propelled tremendous changes over the two decades since AIA was founded. A wide array of unsolved questions continues to plague a profession under fire in the aftermath of one financial debacle after another and grabbling with the advent of international accounting standards. This volume of Advances in Accounting not surprisingly includes several articles reflective on auditor independence, auditor tenure, auditor rotation and non-audit service fees. This volume also looks at challenges facing the academic community with respect to pressures placed on faculty to publish; a data driven commentary is provided by the in-coming editor of the European Accounting Review. Other papers examine the use of financial data to estimate risk premiums, and measure the operating efficiency of firms; and re-examine market reaction to quarterly earnings. AIA continues its commitment to the global arena by publishing several papers with an international perspective. As never before the accounting profession is seeking ways to reinvent itself and recapture relevance and credibility. AIA likewise continues to champion forward thinking research.

  • Advances in International Accounting

    • 1 Edición
    • Volumen 19
    • J. Timothy Sale
    • Inglés
    Advances in International Accounting is a refereed, academic research annual, that is devoted to publishing articles about advancements in the development of accounting and its related disciplines from an international perspective. This serial examines how these developments affect the financial reporting and disclosure practices, taxation, management accounting practices, and auditing of multinational corporations, as well as their effect on the education of professional accountants worldwide. Advances in International Accounting welcomes traditional and alternative approaches, including theoretical research, empirical research, applied research, and cross-cultural studies.

  • CIMA Exam Practice Kit Management Accounting Risk and Control Strategy

    • 1 Edición
    • Stephen Foster
    • Inglés
    CIMA Exam Practice Kits consolidate learning by providing an extensive bank of practice questions. Each solution provides an in depth analysis of the correct answer and highlights why the alternatives are incorrect. CIMA Exam Practice Kits are ideal for students studying independently or attending a tutored revision course. It supplements the Official CIMA Study Systems and CIMA Revision Cards with a wealth of additional questions and material focused purely on applying what has been learnt to passing the exam. CIMA Exam Practice Kits help students prepare with confidence for exam day, and to pass the new syllabus first time.

  • Introduction to Financial Technology

    • 1 Edición
    • Roy S. Freedman
    • Inglés
    The financial technology environment is a dynamic, high-pressured, fast-paced world in which developing fast and efficient buy-and-sell order processing systems and order executing (clearing and settling) systems is of primary importance. The orders involved come from an ever-changing network of people (traders, brokers, market makers) and technology. To prepare people to succeed in this environment, seasoned financial technology veteran Roy Freedman presents both the technology and the finance side in this comprehensive overview of this dynamic area. He covers the broad range of topics involved in this industry--including auction theory, databases, networked computer clusters, back-office operations, derivative securities, regulation, compliance, bootstrap statistics, optimization, and risk management—in order to present an in-depth treatment of the current state-of-the-art in financial technology. Each chapter concludes with a list of exercises; a list of references; a list of websites for further information; and case studies.

  • CIMA Exam Practice Kit Organisational Management and Information Systems

    • 1 Edición
    • Jaspar Robertson
    • Inglés
    CIMA Exam Practice Kits consolidate learning by providing an extensive bank of practice questions. Each solution provides an in depth analysis of the correct answer and highlights why the alternatives are incorrect. CIMA Exam Practice Kits are ideal for students studying independently or attending a tutored revision course. It supplements the Official CIMA Study Systems and CIMA Revision Cards with a wealth of additional questions and material focused purely on applying what has been learnt to passing the exam. CIMA Exam Practice Kits help students prepare with confidence for exam day, and to pass the new syllabus first time.

  • Emergency Response Planning for Corporate and Municipal Managers

    • 2 Edición
    • Paul A. Erickson
    • Inglés
    Emergency Response Planning for Corporate and Municipal Managers, Second Edition, outlines the essential roles of corporate and municipal managers when responding to a wide range of natural and man-made disasters. It demonstrates the importance of their relationships with federal, state, and local government agencies as well as public and private community sectors. Author Paul Erickson, one of the leading experts in the field, focuses on proactively planning for emergencies, particularly in the recognition and advanced coordination of response to incidents instead of simply implementing emergency measures. This book provides specific recommendations regarding the immediate and long-term health and safety of emergency response. End of chapter summaries and questions provide concise information on learning objectives and a review of important concepts. This book is recommended for graduate and undergraduate students studying emergency planning, management, and response; security, disaster recovery, loss prevention, and business continuity professionals and consultants; municipal managers involved in emergency planning and response; and corporate risk management/hazard professionals.

  • IFRS, Fair Value and Corporate Governance

    The Impact on Budgets, Balance Sheets and Management Accounts
    • 1 Edición
    • Dimitris N. Chorafas
    • Inglés
    Written for managers and professionals in business and industry, this book helps the reader in: * Understanding what is and is not IFRS * Learning the complexities of IFRS implementation* Appreciating the contribution of IFRS to corporate governance The changeover from the mosaic of different heterogeneous national accounting standards to the International Financial Reporting Standards has not been easy. For many companies IFRS, and most particularly the concept of fair value in IAS 39, has amounted to a phase shift – which is prerequisite to achieving compliant financial reporting. The research conducted by Dr. Chorafas for this book, documented that the process of meeting IFRS requirements presents opportunities and challenges to all enterprises. As many companies have found out, abandoning the classical accruals accounting for marking-to-market their transactions and portfolio positions, has not been easy. The conversion process has affected several functions within the organization including balance sheets, P&L statements, auditing, risk control, information systems, and management accounting. This book is in made up of four parts: * Part One focuses on business competition, standards boards, corporate accounting, and IAS 39 * The theme of Part Two, is the implementation of IFRS, exemplified through case studies on task forces and practical applications * Part Three brings together IFRS and management accounting requirements, with emphasis on fair value. * Part Four addresses itself to the contribution IFRS can make to better corporate governance, and to rebuilding the balance sheet The book has many case studies based on actual experiences. These range from the implementation of IFRS directives such as hedge accounting, to developing practices of real-time balance sheets; the help provided by sophisticated accounting solutions help in stress testing; and a comprehensive definition of the role of the audit committee.

  • CIMA Exam Practice Kit Management Accounting Decision Management

    • 1 Edición
    • Ian Barnett + 1 más
    • Inglés
    CIMA Exam Practice Kits consolidate learning by providing an extensive bank of practice questions. Each solution provides an in depth analysis of the correct answer and highlights why the alternatives are incorrect. CIMA Exam Practice Kits are ideal for students studying independently or attending a tutored revision course. It supplements the Official CIMA Learning Systems and CIMA Revision Cards with a wealth of additional questions and material focused purely on applying what has been learnt to passing the exam. CIMA Exam Practice Kits help students prepare with confidence for exam day, and to pass first time.CIMA Exam Practice Kits are the only books endorsed by CIMA.

  • CIMA Exam Practice Kit Management Accounting Business Strategy

    • 1 Edición
    • Tony Graham
    • Inglés
    CIMA Exam Practice Kits consolidate learning by providing an extensive bank of practice questions. Each solution provides an in depth analysis of the correct answer and highlights why the alternatives are incorrect. CIMA Exam Practice Kits are ideal for students studying independently or attending a tutored revision course. It supplements the Official CIMA Study Systems and CIMA Revision Cards with a wealth of additional questions and material focused purely on applying what has been learnt to passing the exam. CIMA Exam Practice Kits help students prepare with confidence for exam day, and to pass the new syllabus first time.

  • CIMA Exam Practice Kit Integrated Management

    • 1 Edición
    • charlie dalton + 1 más
    • Inglés
    CIMA Exam Practice Kits consolidate learning by providing an extensive bank of practice questions. Each solution provides an in depth analysis of the correct answer and highlights why the alternatives are incorrect. CIMA Exam Practice Kits are ideal for students studying independently or attending a tutored revision course. It supplements the Official CIMA Study Systems and CIMA Revision Cards with a wealth of additional questions and material focused purely on applying what has been learnt to passing the exam.

  • Being the Best You Can Be

    A Guide on Personal Development for Managers
    • 1 Edición
    • Ian Hunt
    • Inglés
    This management book is published in association with the Institute of Management and Leadership (ILM). Everyone is so busy rushing around doing their own thing – working, parenting, fire-fighting, trying to manage themselves and others, and in many cases just surviving. Being the Best You Can Be examines how individuals can develop themselves, control different aspects of their life, become more organised, welcome change and tackle challenges face on. Chapters discuss organisation skills, how to maintain a positive attitude, managing stress and building a successful team.

  • Practical Leadership

    • 1 Edición
    • Gordon MacKay
    • Inglés
    This management book is published in association with the Institute of Leadership and Management (ILM). Drawing upon both contemporary experience and that of well known leaders, this book offers practical advice and guidance to inspire, encourage, and inform anyone facing, for the first time, the real day to day challenges of leadership. Over recent decades technology and education have led to great challenges for traditional styles of leadership. Nevertheless, the author demonstrates real prescience in ancient tales of leadership, its initiation and development and their practical value for leaders today. The book opens with the author’s account of his own initiation into leadership; of being propelled totally unexpectedly and quite unprepared into the practice and challenges of leadership. The book contains reflections on and fundamental insights into the nature and practice of leadership. Illustrated with many rich examples, metaphors, allegories and illustrations, the author exposes consistent patterns marking the practice of great leaders.

  • Growing People

    Learning and Developing from Day to Day Experience
    • 1 Edición
    • Bob Thomson
    • Inglés
    Growing People offers managers and human resources professionals both a strategic approach and a practical guide to developing people. It explores how a manager can build the capability of individuals, teams and organisations by providing people with challenging experiences and helping them to learn from these experiences. It shows how to create conversations that make a real difference and how to establish effective relationships. It also sets out a practical approach to identifying and nurturing talent and managing succession issues.

  • Leadership Scaffolding

    • 1 Edición
    • Judith Elliott
    • Inglés
    Leadership Scaffolding discusses the practicalities for middle managers of leadership - providing readers with the framework or scaffolding to being an effective manager. It’s not theory - it’s all about what the seriously good managers actually ‘do’. When we start our careers, we learn in compartments: this course on delegation, that workshop on motivation. Of course hit and run training courses help us, as does a good role model or two, but the best managers are the ones who construct a framework of actions around the main focus of getting the job done that means it gets done more efficiently, with less stress and is ultimately more rewarding for all concerned.The good news is that although there are some common, threads this framework, or scaffolding, has different shapes - depending on your unique business or management style. This book provides readers with that framework or scaffolding.

  • Research in Accounting Regulation

    • 1 Edición
    • Volumen 18
    • Gary Previts
    • Inglés
    The scope of service provided by professional accountants is influenced by legislation and case law as well as the dictates of a variety of government and private sector agencies; including State Boards of Accountancy, Academic Accreditation Bodies, the United States Securities and Exchange Commission, the Public Accounting Oversight Board, independent standard setting bodies such as the Federal Accounting Standards Advisory Board [US], the Financial Accounting Standards Board [US] and the International Accounting Standards Board. These entities and self-regulatory organizations such as U.S. State Societies of CPAs and the American Institute of Certified Public Accountantsand equivalent and emerging national bodies that exist in most developed and developing countries, are among the emerging entities which attempt to coordinate the activities of professional accountants among sovereign nations. It is important for academics, students, practitioners, regulators and researchers to consider and study the role and relationship of such bodies with the practice and content of our discipline. Research in Accounting Regulation seeks high quality manuscripts which address accounting regulatory policy, broadly defined, including: 1. self regulatory activities 2. case law and litigation 3. legislation and government regulation 4. the economics of regulation of markets, and disclosure, including modeling 5. matters involving the structure of education, licensing, and accreditation The editors encourage submission of original empirical, behavioral or applied research manuscripts which consider strategic and policy implications for regulation, regulatory models and markets. It is intended for individual researchers, practitioners, regulators and students of accountancy who desire to increase their understanding of the regulation of accountancy.

  • Contemporary Management Accounting Practices in UK Manufacturing

    • 1 Edición
    • David Dugdale
    • Inglés
    This report investigates the presentation and analysis of financial information in 41 UK Manufacturing companies. Traditional and contemporary accounting techniques are exemplified in the case studies. With old and new techniques explored, the research shows that there is little that is new in management accounting theory and practice. The study concludes that there is not one set of practices which all should follow.

  • Management Accounting Official Terminology

    • 2 Edición
    • Graham Eaton
    • Inglés
    The ever-evolving nature of accountant and emphasis on professional accountability means that all busness professionals need to ensure they are up-to-date with the latest developments. This latest revision of CIMA's Official Terminology addresses this need defining relevant terms used in today's business environment.

  • Marketing Due Diligence

    Reconnecting Strategy to Share Price
    • 1 Edición
    • Malcolm McDonald + 2 más
    • Inglés
    At the top of a company, sales do not matter, profits do not matter, even return on investment is a secondary concern. What matters is share price and what drives share price is the creation of shareholder value. Many marketing directors, obsessed with branding and other promotional tactics, miss this fundamental truth of modern business and so destroy the wealth of their company's ultimate owners. By failing to consider and manage the business risk associated with their strategies, they deliver returns below the cost of capital and neglect the firm's raison d'etre. The board needs a way of holding these marketers to account. Marketing Due Diligence is a new process which has emerged from years of research at Cranfield, one of Europe's leading business schools. It blends proven ideas from strategic and financial management with new concepts about organisational effectiveness to create a process that directly connects marketing strategy to shareholder value. CEOs and CFOs cannot afford to operate without Marketing Due Diligence. Bad marketing directors cannot afford to work with it.

  • Cash Flow Forecasting

    • 1 Edición
    • Andrew Fight
    • Inglés
    Budgets are like road maps -- they provide a direction for a corporates financial management. Balance sheets and statements of revenues also provide insights into how well a company is following that direction. But cash flow and cash flow forecasts are what guide the day-to-day itinerary for an organization. Budgets and cash flow are dynamic -- adjustments and changes can and should occur. If you understand what you are looking at, you can use cash flow to create better budgets and thus more accurate cash flow forecasting.Cash Flow Forecasting outlines the techniques required to undertake a detailed analysis of the cash flow dynamics of the business from both a historical and forward looking perspective. Cash Flow Forecasting explains how to: * Determine appropriate cash flow figures from pro forma financial statements * Interpret detailed cash flow forecasts and understand the difference between profit and cash flow * Conserve or generate cash in the short term * Evaluate different methods of project evaluation * Recognize the limitations of accounting information in valuing companies

  • The Sarbanes-Oxley Act

    Overview and Implementation Procedures
    • 1 Edición
    • Michael F. Holt
    • Inglés
    The Sarbanes-Oxley Act is a mandatory requirement for all corporations listed in the US. Compliance is not an option. This book is written as a “working manual” for the senior management to grasp the Act and its implications. It provides a section by section overview of the Act and the appropriate action to take in each case. There is coverage of how UK companies listed in, or doing business with America also have to comply with the Sarbanes-Oxley Act. A description of the UK version of SOX is also included. The Appendix describes the (minor) variations for Canadian listed corporations based on Ontario Securities Commission and British Columbia Securities Commission rules.

  • Accounting, the Social and the Political

    Classics, Contemporary and Beyond
    • 1 Edición
    • Norman B. Macintosh + 1 más
    • Inglés
    This book contains 35 carefully selected and abridged versions of scholarly financial and managerial research articles by world-class researchers ranging across a wide spectrum of the social, political and philosophical sides of financial and managerial accounting information and practices to focus on accounting's wider role and impact on organizations and society at large.While each article was substantially culled in order to highlight its central findings and its unique approach, care was exercised to maintain the integrity of the authors' work. The result is a collection of readily accessible research including: classics and seminal articles, a selection of more contemporary articles, and recent articles that go beyond the conventional. Thus, the book pushes the boundaries beyond that of conventional accounting thought and research.This anthology will be of interest especially to graduate students since it provides a broad sampling of influential research studies presented in a highly accessible format. It should also be of vital interest to sophisticated practitioners who are concerned about the current state of the accounting world in the wake of the recent cascade of so-called "accounting scandals". The hope also is to help bridge the gap between the practitioners' and the scholarly researchers' Worlds.

  • Business Continuity and Disaster Recovery for InfoSec Managers

    • 1 Edición
    • John Rittinghouse PhD CISM + 1 más
    • Inglés
    Every year, nearly one in five businesses suffers a major disruption to its data or voice networks or communications systems. Since 9/11 it has become increasingly important for companies to implement a plan for disaster recovery. This comprehensive book addresses the operational and day-to-day security management requirements of business stability and disaster recovery planning specifically tailored for the needs and requirements of an Information Security Officer. This book has been written by battle tested security consultants who have based all the material, processes and problem- solving on real-world planning and recovery events in enterprise environments world wide.John has over 25 years experience in the IT and security sector. He is an often sought management consultant for large enterprise and is currently a member of the Federal Communication Commission's Homeland Security Network Reliability and Interoperability Council Focus Group on Cybersecurity, working in the Voice over Internet Protocol workgroup. James has over 30 years experience in security operations and technology assessment as a corporate security executive and positions within the intelligence, DoD, and federal law enforcement communities. He has a Ph.D. in information systems specializing in information security and is a member of Upsilon Pi Epsilon (UPE), the International Honor Society for the Computing and Information Disciplines. He is currently an Independent Consultant.

  • Marketing Plans for Service Businesses

    A Complete Guide
    • 2 Edición
    • Malcolm McDonald + 1 más
    • Inglés
    Marketing Plans for Service Businesses is based on the successful Marketing Planning for Services, which has been completely overhauled, updated and revised to give a new and authoritative guide to the challenge of creating marketing plans that produce significantly improved bottom-line results. It is written in a pragmatic, action-orientated style and each chapter has examples of marketing planning in practice. The authors highlight key misunderstandings about marketing and the nature of services and relationship marketing.The marketer is taken step-by-step through the key phases of the marketing planning process and alerted to the barriers that can prevent a service organisation being successful in introducing marketing planning. Practical frameworks and techniques are suggested for undertaking the marketing planning process and implementing the principles covered. The world renowned authors also tackle key organisational aspects relating to marketing planning which can have a profound impact on its ultimate effectiveness. These include: marketing intelligence systems; market research; organisation development stages; marketing orientation. Marketing Planning for Services is for marketers in the service sector and students of marketing.With revised cases and new content covering gap analysis, market mapping, CRM and integrated marketing communications it will be an essential guide for professional marketers in the service sector a well as upper level students.

  • Advances in International Accounting

    • 1 Edición
    • Volumen 18
    • J. Timothy Sale
    • Inglés
    Advances in International Accounting is a refereed, academic research annual, that is devoted to publishing articles about advancements in the development of accounting and its related disciplines from an international perspective. This serial examines how these developments affect the financial reporting and disclosure practices, taxation, management accounting practices, and auditing of multinational corporations, as well as their effect on the education of professional accountants worldwide. Advances in International Accounting welcomes traditional and alternative approaches, including theoretical research, empirical research, applied research, and cross-cultural studies.

  • International Financial Reporting Standards in Depth

    • 1 Edición
    • Robert Kirk
    • Inglés
    This book reflects IFRS as of the preparation of the text during 2004, and as far as possible up to the date of first publication in July 2005. Accounting Standards in Depth contains a: * Brief summary of the relevant international accounting standards * Selection of questions illustrating how international standards are used in practice and provide useful revision practice for those attempting accountancy examsThe book starts with an introduction to the standard setting process, as well as looking at the development of IASB. It examines the framework for the preparation and presentation of financial statements which underpins the practice of financial accounting.The intention of the book is that the reader will be tested on basic numerical application, on an understanding of the underlying theory, and on presentation of financial statements under the international regulatory framework. The questions have been carefully chosen to test the readers ability to write good practical reports, perform calculations, and present both extracts and full sets of financial statements.

  • Managing Microsoft's Remote Installation Services

    • 1 Edición
    • Soren Rasmussen + 1 más
    • Inglés
    BRIEF DESCRIPTION OF CONTENT: The authors have been working with Remote Installation Services since its birth in 1999. We are really enthusiastic about working with it. From their experiences from very different customers with very different requirements to their Windows infrastructure environment, they have gained a tremendous deal of experience and in-depth knowledge with Remote Installation Services that other people can benefit from. This includes basic understanding, a lot of theory and best-practices, but also how you can stretch Remote Installation Services to really do what any system or network administrator would require. This information is essential for anyone wishing to implement Remote Installation Services and use the advanced features and tools it contains. There is much more than up grades, adding and deleting programs from a central administrator that can be done In addition it can save the cost adding a costly third party software package like Alteris to the enterprise network. This is the reason that the authors are now gathering all the experience and knowledge, and focusing on forming a single point of entry to everything you must know about Remote Installation Services in form of a book. Note based on my (TRS) and reviewers comments the book will be over 320 pages as authors ad numerous consulting client examples and illustrations UNIQUE FEATURE: Book is excellent companion to Windows and Exchange series and WMI books by Lissoir: Authors are top quality IBM Consultants

  • IM Instant Messaging Security

    • 1 Edición
    • John Rittinghouse PhD CISM + 1 más
    • Inglés
    There is a significant need for a comprehensive book addressing the operational and day-to-day security management requirements. IM, used in enterprise networks can easily be reconfigured and allow for potentially nonstop exposure; they require the level of security be scrutinized carefully. This includes inherent security flaws in various network architectures that result in additional risks to otherwise secure converged networks. A few books cover components of the architecture, design, theory, issues, challenges, and recommended policies for IM security, but none of them address IM issues in a manner that is useful for the day-to-day operations and management of enterprise networks. IM Security is intended to bridge this gap. There are no current books that cover components of the architecture, design, theory, issues, challenges, and recommended policies for IM security. No book we know of addresses IM security in a manner useful for day-to-day operations and management of IM-capable networks in today’s corporate environment.

  • Research in Organizational Behavior

    An Annual Series of Analytical Essays and Critical Reviews
    • 1 Edición
    • Volumen 26
    • Barry Staw + 1 más
    • Inglés
    This twenty-sixth volume of Research in Organizational Behavior presents a set of well-crafted and thoughtful essays on a series of research topics. They range from efforts to redirect the study of leadership, to analyses of interpersonal relationships, to considerations of cross-cultural issues in organizing work, to discussions of institutional and environmental forces on organizational outcomes. Each of these essays includes a thorough review of the relevant literature, and more importantly, pushes that literature forward with new conceptual analysis and theory. In short, these essays continue the spirit of "rigorous eclecticism" that has exemplified the annual publication of ROB. As a collection, this year's set of essays provides a healthy advance for the field of organizational behavior. They are examples of serious scholarship that extend and challenge our current thinking about organizations and the behavior of its participants. Many of these chapters will take their place among the best presented by the Research in Organizational Behavior series. • Revisiting the Meaning of Leadership• When and How Team Leaders Matter• Normal Act of Irrational Trust: Motivated Attributions and the Trust Development Process• Gender Stereotypes and Negotiation Performance: An Examination of Theory and Research• Third-Party Reactions to Employee (Mis)treatment: A Justice Perspective• Subgroup Dynamics in Internationally Distributed Teams: Ethnocentrism or Cross-National Learning?• Protestant Relational Ideology: The Cognitive Underpinnings and Organizational Implications of an American Anomaly• Isomorphism In Reverse: Institutional Theory as an Explanation For Recent Increases in Intraindustry Heterogeneity and Managerial Discretion• The Red Queen: History-Dependent Competition Among Organizations

  • Advances in Accounting

    • 1 Edición
    • Volumen 21
    • Philip M J Reckers
    • Inglés
    Now in its twenty-first edition, Advances in Accounting continues to provide an important forum for discourse among and between academic and practicing accountants on issues of significance to the future of the discipline. Emphasis continues to be placed on original commentary, critical analysis and creative research - research that promises to substantively advance our understanding of financial markets, behavioral phenomenon and regulatory policy. Technology and aggressive global competition have propelled tremendous changes over the two decades since AIA was founded. A wide array of unsolved questions continues to plague a profession under fire in the aftermath of one financial debacle after another and grabbling with the advent of international accounting standards. This volume of Advances in Accounting not surprisingly includes articles reflective of recent focus on corporate governance, earnings management and the influence of the CEO, the accuracy of earnings forecasts and the value relevance or voluntary and mandated disclosures. This volume also looks at challenges facing the academic community with respect to technology and addresses pedagogical advances holding promise. AIA continues its commitment to the global arena by publishing research with an international perspective in the International Section inaugurated in Volume 20. As never before the accounting profession is seeking ways to reinvent itself and recapture relevance and credibility. AIA likewise continues to champion forward thinking research.

  • Interest Rate Risk Management

    • 1 Edición
    • Christine Helliar
    • Inglés
    Financial risk management is currently subject to much debate, especially the accounting for derivative products, and a number of commentators are objecting to the introduction of International Accounting Standard IAS 39 for Derivatives that will be in force by January 2005 for all EU companies. The topic of hedge accounting and the treatment of fair values may have a significant impact on many companies reported profits, and the volatility of earnings is likely to increase. Uniquely this monograph focuses on interest rate risk management. Most studies of corporate risk management have typically dwelt on the topic of management of exchange rate risk, with interest rate risk management being neglected. The book’s findings examine the views of UK corporate treasurers who are usually involved in the risk management strategies of their organisation and who have responsibility for implementing those strategies in practice.

  • Innovation Happens Elsewhere

    Open Source as Business Strategy
    • 1 Edición
    • Ron Goldman + 2 más
    • Inglés
    It's a plain fact: regardless of how smart, creative, and innovative your organization is, there are more smart, creative, and innovative people outside your organization than inside. Open source offers the possibility of bringing more innovation into your business by building a creative community that reaches beyond the barriers of the business. The key is developing a web-driven community where new types of collaboration and creativity can flourish. Since 1998 Ron Goldman and Richard Gabriel have been helping groups at Sun Microsystems understand open source and advising them on how to build successful communities around open source projects. In this book the authors present lessons learned from their own experiences with open source, as well as those from other well-known projects such as Linux, Apache, and Mozilla.

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