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الصفحة 242
Accounting for social and environmental sustainability : A multi-capital approach
Offers an in‑depth examination of multi‑capital accounting, which has already been integrated within the corporate sustainability reporting directive and will follow on from sustainability reporting. the LIFTS model (limits and foundations towards sustainability accounting model) used in this book combines various scientific and practical contributions to develop budgets for environmental impacts and social obligations on an organisational scale. it proposes an accounting mechanism that enables an organization to manage each of its budgets and measure variances between forecast and actual. it provides an introduction to the principles of this model and its conditions of application and describes its implementation in numerous companies.
Accounting for governmental & nonprofit entities
Gives generations of instructors and students a comprehensive knowledge of the specialized accounting and financial reporting practices of governmental and not-for-profit organizations, as well as an understanding of how those organizations can better meet the information needs of a diverse set of financial statement users and decision makers.
Accounting for deferred income taxes
Incorporates the new tax rates and other impacts of the Tax Cuts and Jobs Act and will assist you in understanding FASB ASC 740, Income Taxes, and how it establishes guidelines for accounting for income taxes, including income tax expense, classification of deferred tax accounts, and related disclosures.
Accounting for business : Practicalities and strategies
Identifies the types of organizations that generate financial information and explains how you can use it for your benefit. The early chapters focus on the information that is publicly available for large companies and demonstrate how to select and analyze the figures for decision making. The later chapters concentrate on the detailed management accounting information that is available internally for managers so that they can make decisions, investigate problems, and set performance targets. The final chapter, explores emerging and very pertinent issues such as "Can the organization obtain the basic resources to stay in business?" and "Are its activities harmful to the environment??
Accounting and Financial System Reform in Eastern Europe and Asia
Accounting and Financial System Reform in Eastern Europe and Asia is the second in a series to examine accounting and financial system reform in transition economies. The first book used Russia as a case study. The present volume in the series examines some additional aspects of the reform in Russia and also looks at the accounting and financial system reform efforts that are being made in Ukraine, Bosnia & Herzegovina, Armenia and five Central Asian republics.
Accounting and Financial System Reform in a Transition Economy: A Case Study of Russia
Much has been written about the economic and political problems of countries that are in the process of changing from centrally planned systems to market systems. Most studies have focused on the economic, legal, political and sociological problems these economies have had to face during the transition period. However, not much has been written about the dramatic changes that have to be made to the accounting and financial system of a transition economy. This book was written to help fill that gap. Using Russia as a case study the authors examined all the major aspects of accounting reform, starting with problems of implementation. They also examined the current state of auditing in Russia. They also devote chapters to corporate governance issues, the Russian tax system and the problems Russian enterprises face when they try to attract foreign direct investment.
Accounting and auditing small and medium-sized practices : Transformative capabilities in a rapidly changing society
Addresses recent trends, developments, and future of accounting and auditing of small and medium-sized practices (AASMPs) in the public and private sectors.the book has three main objectives: firstly, to provide an analysis of how different societal trends, including digitalization, impact AASMPs and what role education and training play in proactive adaptation to those trends; secondly, to outline major scenarios for global AASMP development by 2035; and thirdly, to offer a conceptual framework for better understanding of AASMPs' dynamic and transformative capabilities that are necessary to create sustained competitive advantage in a rapidly changing society. beyond presenting a conceptual framework, this book also offers a discussion of future scenarios for AASMPs' development and their role in the global economic development.
Accounting : What the numbers mean
Designed for non-majors, Accounting: What the Numbers Mean, guides students through the basics: what accounting information is, how it is developed, how it is used, and what it means. Financial statements are examined to learn what they do and do not communicate, enhancing the student’s decision-making and problem-solving abilities from a user perspective.
Accountability for International Humanitarian Law Violations : The Case of Rwanda and East Timor
The main objective of this book is to make available to an informed audience a le gal and policy oriented study on accountability for serious human rights and inter national humanitarian law violations. It is an attempt to share the lessons learnt in accountability for atrocity crimes as conducted by the International Criminal Tri bunal for Rwanda (ICTR), and the United Nations Transitional Administration in East Timor (UNTAET). The former established subsequent to egregious atrocities that took place in 1994, and the latter following the massive outburst of violence in 1999. The book is based on two cases: Rwanda and East Timor. It is expected that it will serve as reference literature to both the legal community and policy makers on accountability for heinous international crimes.
Accessing and Sharing the Benefits of the Genomics Revolution
This edited volume explores the legal, economic and political context for the debate about intellectual property rights for traditional knowledge and genetic resources and critically analyses the theory and practice of access and benefits sharing efforts around the world. The book also investigates the current flashpoints—the David and Goliath battle between Monsanto and Percy Schmeiser over farmers’ rights; the dispute over coexistence of GM and organic production; and the ownership and control of human genetic materials stored in human gene banks around the world.
Access to online resources : A guide for the modern librarian
The book offers a concise guide for librarians, helping them understand the challenges, processes and technologies involved in managing access to online resources. After an introduction the book presents cases of general authentication and authorisation. It helps readers understand web based authentication and provides the fundamentals of IP address recognition in an easy to understand manner. A special chapter is dedicated to Security Assertion Markup Language (SAML), followed by an overview of the key concepts of OpenID Connect. The book concludes with basic troubleshooting guidelines and recommendations for further assistance. Librarians will benefit from this quick and easy read, which demystifies the technologies used, features real-life scenarios, and explains how to competently employ authentication and access management.
Acceptance and Usage of Technology through the Digital User Experience
Sheds light on the challenges and solutions for companies when dealing with the online consumer on social media and in the era of Web 4.0. It investigates the digital transformation in terms of customer experience, customer empowerment, resistance, influencer marketing, and trust. The volume shows how consumers perceive, react and behave towards brands’ digital marketing strategies in addition to the barriers, constraints, advantages and modes of action of online consumers.
Accelerated Partial Breast Irradiation : Techniques and Clinical Implementation
Accelerated partial breast irradiation (APBI) is being rapidly introduced into the clinical management of early breast cancer. APBI, in fact, encompasses a number of different techniques and approaches that include brachytherapy, intraoperative, and external beam techniques. There is currently no single source that describes these techniques and their clinical implementation. This text will be a concise handbook designed to assist the clinician in the implementation of APBI.
Academic Scientists at Work
This book focuses on the three aspects of promotion in an academic setting: Scholarship, Teaching, and Service. Templates and worksheets designed to help you navigate your career with point-by-point instructions on how to complete them are provided. In addition to updating the contents of the previous version, this second edition includes a dozen articles written by the authors on managing your career that first appeared in Science's Next Wave.
Academic Medicine : A Guide for Clinicians
Robert B. Taylor, has edited this book that introduces physicians and clinicians to an academic career in the health professions. Written from the clinician’s viewpoint, it guides readers who are considering or who have recently embarked upon such a career through the essentials.
Academic Flying and the Means of Communication
This book shines a light on how and why academic work became entwined with air travel, and what can be done to change academia’s flying habit. The starting point of the book is that flying is only one means of scholarly communication among many, and that the state of the planet now obliges us to shift to other means.
Abuse of Dominant Position : New Interpretation, New Enforcement Mechanisms?
As part of its review of competition law that started in the late 1990s, the European Commission proposes to revise its interpretation and application of the Treaty’s prohibition of abuses of dominant positions. Also, it has instigated a debate about the promotion of private enforcement of EC competition law. The chapters in this volume critically appraise the Commission’s proposals, including the most recent ones. The authors also highlight the repercussions of the proposed ‘more economic approach’ to abuses of dominant positions on private litigants’ opportunities to bring damages actions in national courts for such abuses.
Abstraction, Reformulation, and Approximation ; 7th International Symposium, SARA 2007, Whistler, Canada, July 18-21, 2007, Proceedings
This volume contains the proceedings of SARA 2007, the seventh symposium, held at Whistler Village, British Columbia, Canada, July 18-21. Three distinguished speakers were invited to give keynote presentations, and their abstracts are included herein,It has been recognized since the inception of artificial intelligence that abstractions, problem reformulations and approximations (AR&A) are central to human common-sense reasoning and problem solving and to the ability of systems to reason effectively in complex domains.AR&A techniques have been used in a variety of problem-solving settings, including automated reasoning, cognitive modelling.
Abstraction, refinement and proof for probabilistic systems
Probabilistic techniques are increasingly being employed in computer programs and systems because they can increase efficiency in sequential algorithms, enable otherwise nonfunctional distribution applications, and allow quantification of risk and safety in general. This makes operational models of how they work, and logics for reasoning about them, extremely important. Abstraction, Refinement and Proof for Probabilistic Systems presents a rigorous approach to modeling and reasoning about computer systems that incorporate probability. Its foundations lie in traditional Boolean sequential-program logic—but its extension to numeric rather than merely true-or-false judgments takes it much further, into areas such as randomized algorithms, fault tolerance, and, in distributed systems, almost-certain symmetry breaking. The presentation begins with the familiar "assertional" style of program development and continues with increasing specialization: Part I treats probabilistic program logic, including many examples and case studies; Part II sets out the detailed semantics; and Part III applies the approach to advanced material on temporal calculi and two-player games.
Abstraction Refinement for Large Scale Model Checking
This book describes recent research developments in automatic abstraction refinement techniques. The authors address the main challenge in abstraction refinement, i.e., the ability to efficiently reach or come close to the optimum abstraction (the smallest abstract model that proves or refutes the given property). A suite of fully automatic abstraction techniques are proposed to improve the overall computation efficiency. The suite of algorithms presented in this book has demonstrated significant improvement over the prior art; some of them have already been adopted by the EDA companies in their commercial/in-house verification tools.
