الصفحة 630
الصفحة 630
Accreditation and Evaluation in the European Higher Education Area
This volume presents a rich account of the development of accreditation and evaluation in 20 European countries. The authors are leaders in the field and they have cooperated in this effort by writing richly different, often deep and insightful analyses of the situation in their country. The two editors have added a synopsis detailing the main trends, and sketching commonalities as well as contrasts in the developments across Europe. The book shows how accreditation is becoming a main mechanism in the steering of higher education all over Europe. The book is unique in its analysis of forces driving towards the spread of different models of accreditation in the emerging European Higher Education area. Readers will obtain an up-to-date picture of the state of affairs of accreditation in the framework of evaluation activities in Europe.
Accounting, Cash Flow and Value Relevance
Investigates the value relevance of the operating cash flow as reported under the International Financial Reporting Standards (IAS/IFRS) for the largest European listed companies and US listed companies in the past recent years. Using the model based on the valuation theory developed by Ohlson, which measures the market value of equity as a function of accounting variables, the author concludes that operating cash flow represents a significant variable in determining the value relevance of the largest European and US listed companies. These findings provide siginificant implications for standard setters and support the continued requirements for disclosure of cash flow information under IAS 7.
Accounting Principles
Accounting Principles provides students with a clear overview of fundamental financial and managerial accounting concepts with a focus on learning the accounting cycle from the sole proprietor perspective. Through a primary review of accounting transactions, integrated real-world examples, and a variety of practice opportunities, students develop a thorough understanding of how to apply accounting principles and techniques in practice.
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 Statistical Analyses for Sustainable Development : Multiple Perspectives and Information-Theoretic Complexity Reduction
In this book Claudia Lemke develops a comprehensive Multi-Level Sustainable Development Index (MLSDI) that is applicable to micro, meso, and macro objects by conducting methodological and empirical research.
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.
Account management strategies in B2B sales : Generating customer value and building sustainable business relationships - methodology, processes, tools
Provides employees and managers in sales with a clearly defined process for building sustainable business relationships along the account journey. Using a structured method, you will learn how to set yourself up for success right from the start, increase your competitiveness, increase market share and generate more sales.
Accessing Multilingual Information Repositories ; 6th Workshop of the Cross-Language Evaluation Forum, CLEF 2005, Vienna, Austria, 21-23 September, 2005, Revised Selected Papers
The sixth campaign of the Cross Language Evaluation Forum (CLEF) for European languages was held from January to September 2005. CLEF is by now an established international evaluation initiative and 74 groups from all over the world submitted results for one or more of the different evaluation tracks in 2005, compared with 54 groups in 2004. There were eight distinct evaluation tracks, designed to test the performance of a wide range of systems for multilingual information access. Full details regarding the design of the tracks, the methodologies used for evaluation, and the results obtained by the participants can be found in the different sections of these proceedings.
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.
Accessible access 2003
In that book we tried very hard not to simply list everything that we knew about the product. Instead we tried to act as intelligent filters, presenting only the essential information that you need to get started. Every screen shot has been retaken and every section has been re-checked to ensure, not only that it still works, but also that it is actually still relevant. We have re-written parts where the product has changed and also added some. For example, there is a new section on Object Dependencies and a whole new chapter about Data Access Pages - helping you to put your Access database onto an intranet.
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.
Access to medicines and vaccines : Implementing flexibilities under intellectual property law
This book is the outcome of a Global Forum on Innovation, Intellectual Property and Access to Medicines held in December 2019 at the Max Plank Instititute in Munich, organised by the South Centre and the Max Plank Institute. The academics and experts from international organisations participating have contributed chapters to this book. The book is for policy makers (in Ministries of Health, Ministries of Trade, Ministries of Foreign Affairs, patent offices), but also relevant for academics (law, trade, public health), on the flexibilities available in the Agreement on Trade Related Aspects of Intellectual Property Rights (TRIPS) of the World Trade Organization to promote access to medicines.
Access Control Systems : Security, Identity Management and Trust Models
Access Control Systems: Security, Identity Management and Trust Models provides a thorough introduction to the foundations of programming systems security, delving into identity management, trust models, and the theory behind access control models. The book details access control mechanisms that are emerging with the latest Internet programming technologies, and explores all models employed and how they work. The latest role-based access control (RBAC) standard is also highlighted.
