`This is a very well written text book that covers the complex material of risk management in an understandable way with good depth of coverage of all areas involved (business law, accounting and taxation). There is a good balance between the historical background of all areas and contemporary issues on risk management and governance.' - Ann Jorissen, University of Antwerp, Belgium In reaction to the recent financial crisis and corporate failures at the beginning of the millennium, the emphasis of the business community in corporate governance has shifted towards internal control and risk management issues. As a result, risk management discussion has reached an unprecedented level for academics and practitioners alike. This international, multidisciplinary book provides a comprehensive overview of the risk management landscape, encompassing its challenges and problems and taking stock of its influence on both companies and society as a whole. The eminent contributors review historical and current provisions relating to internal control and risk management in Europe and in the USA. They address the interconnected consequences of the necessity of risk management, and illustrate that a comprehensive approach needs to be further improved. The pros and cons of both the rule-based and the principle-based approaches are analysed, showing that the latter makes it more feasible for sound business practices to be combined with strategic company goals, and for the relationship between entrepreneurial risk taking and sound risk governance management to be in equilibrium. The book also presents a balanced supervision framework, which both promotes prevention of excessive risk taking and tackles risk failure. Risk Management and Corporate Governance will prove to be of great interest to academics and students of law, accounting and auditing, business and tax lawyers and accountants, policymakers and risk management and compliance officers.

An up-to-date and in-depth examination of intellectual property issues in mergers and acquisitions

In mergers and acquisitions, intellectual property assets can be especially difficult to accurately value, most notably in rapidly evolving high-tech industries. Understanding the factors that create value in intellectual property assets, and the part such assets play in both domestic and international mergers, is vitally important to anyone involved in the merger and acquisition process. This book provides an overview of the intellectual property landscape in mergers and acquisitions and thoroughly covers important topics from financial and accounting concerns to due diligence and transfer issues.

Bringing together some of the leading economists, valuation experts, lawyers, and accountants in the area of intellectual property, this helpful guide acts as an advisor to business professionals and their counsel who need answers for intellectual property questions. The valuation methods presented here are simple and don’t require a background in finance. Whether you’re a manager or executive, an accountant or an appraiser, Intellectual Property Assets in Mergers and Acquisitions offers all the expert help you need to better understand the issues and the risks in intellectual property assets in mergers and acquisitions.

With a turnover of some 5-15 billion / year, the additive manufacturing has industrial niches bearers thanks to processes and materials more and more optimized. While some niches still exist on the application of additive techniques in traditional fields (from jewelery to food for example), several trends emerge, using new concepts: collective production, realization of objects at once (without addition Of material), micro-fluidic, 4D printing exploiting programmable materials and materials, bio-printing, etc. There are both opportunities for new markets, promises not envisaged less than 10 years ago, but difficulties in reaching them.

"Studies in the Development of Accounting Thought" works to inform readers of the historical foundations on which the profession is based, the historical antecedents of today's accounting institutions, the historical impact of accounting, as well as exploring the lives and works of pre-eminent individuals in the profession's history. Recent volumes have addressed: the founders of accounting in mid-nineteenth century and the origins of the Institute of Chartered Accountants of Scotland; the life and work of accountant Stuart Chase (1888-1985), and his concerns about waste, conservation, social action, justice, ethics and fairness; and the evolving nature of accounting regulation, looking at the overwhelming number of systems and checks that practising accountants face in the wake of modern management fraud. The series is edited by Gary J. Previts, Past President of the American Accounting Association and Professor at Weatherhead School of Management, Case Western Reserve University, and Robert Bricker, Professor and Ernst & Young Faculty Fellow at Weatherhead, CWRU.

Introductory Accounting adopts a measurement approach to teaching graduate students the basics of accounting. Integrating both financial and managerial principles from the U.S. and around the globe, it links accounting to other areas of business (such as finance, operations, and management). Providing students with the context to understand how and why accounting is a valuable part of business, readers will gain an understanding of accounting's role in financial analysis and managerial decision-making. Tinkelman discusses accounting as an imperfect measurement system, offering guidance on how quantitative data can benefit analysts and managers when used with an understanding of its limitations. The book is strongly grounded in research, and also draws on plenty of examples and cases to bring these issues to life. The conversational style of Introductory Accounting will appeal to MBA students, while key terms and illustrative problems make assignments easy for instructors. Additional materials for students and instructors are available on the book's companion website.

The advent of the euro was a revolution for the 340 million people who exchanged their former currencies - considered a fundamental element of national sovereignty - for this new single currency. Encouraged by some who believe that its introduction gives more cohesion and strength to Europe in an increasingly globalized economy, the euro is criticized by others who believe that the constraints it imposes are a source of austerity and favor northern European countries at the expense of countries in the south. The Future of the Euro Currency traces the evolution of the monetary policy which the European Central Bank instituted at a time when economic, monetary and financial crises were legion. The book presents, as objectively as possible, the advantages and disadvantages of this new currency, while considering the improvements that could promote its durability.

The most comprehensive and authoritative review of B-School fundamentals--from top accounting and finance professors For years, the Portable MBA series has tracked the core curricula of leading business schools to teach you the fundamentals you need to know about business-without the extreme costs of earning an MBA degree. "The Portable MBA in Finance and Accounting "covers all the core methods and techniques you would learn in business school, using real-life examples to deliver clear, practical guidance on finance and accounting. The new edition also includes free downloadable spreadsheets and web resources.If you're in charge of making decisions at your own or someone else's business, you need the best information and insight on modern finance and accounting practice. This reliable, information-packed resource shows you how to understand the numbers, plan and forecast for the future, and make key strategic decisions. Plus, this new edition covers the effects of Sarbanes-Oxley, applying ethical accounting standards, and offers career advice. - Completely updated with new examples, new topics, and full coverage of topical issues in finance and accounting--fifty percent new material - The most comprehensive and authoritative book in its category - Teaches you virtually everything you'd learn about finance and accounting in today's best business schoolsWhether you're thinking of starting your own business or you already have and just need to brush up on finance and accounting basics, this is the only guide you need.

Despite the enormous impact of various accounting scandals on the accounting profession, the general malaise amongst the profession more broadly, and the significant legislative and institutional reforms that have taken place as a result, there are still surprisingly few textbooks on accounting ethics. This concise introductory text takes a broad view of ethics and accounting, taking into account contemporary social trends, such as globalization and terrorism. Rather than delineating codes of professional conduct, this text pushes the reader towards an understanding of the nature of ethical dilemmas and the factors that influence the ways in which accountants frame ethical questions. The book is divided into two parts. The first part focuses on developing thinking about the different kinds of ethical questions that could be posed in relation to accounting. The second part focuses more explicitly on accounting practice, exploring the ethical function of accounting in relation to the market economy, ethics in relation to the accounting profession, and the ethics of the international accounting harmonization project. Accounting and Business Ethics is a compact introduction aimed at both students and practitioners who want to understand more about the ethics of accounting.

"Advances in Accounting Behavioral Research" publishes high quality articles encompassing all areas of accounting that incorporate theory from and contribute knowledge and understanding to the fields of applied psychology, sociology, management science, and economics. The series promotes research that investigates behavioral accounting issues. Volume 11 begins with a review article that compares the strengths and weaknesses of using a single type of research method (archival, behavioral, and qualitative) to investigate accounting phenomenon and explains why using multiple methods provides a richer understanding of particular issues. This article should provide beneficial to a wide range of researchers, not just those interested in using behavioral methodologies. The remaining articles are empirical in nature in and examine a variety of current issues. One article examines whether sophisticated financial statement users' decisions are impacted by differential treatments of stock option compensation costs while another article provides a very interesting investigation of whether investors evaluate corporate ethical behavior as a function of their relative stock market performance. Two articles examine different aspects of auditor performance, with one contrasting the performance gains by industry specialist auditors in regulated versus unregulated industries and another contrasting the perspectives of specific auditors and their colleagues on whether they possessed the attributes of an expert. Another article examines the influence of various factors that impact public accountants' exhaustion, and the final article examines whether balance scorecard performance is differentially affected by financial and nonfinancial measures. These articles are both interesting and insightful and should prove useful in facilitating future behavioral research.

This is your complete course in business finance. From balance sheets and profit statements to cashflow, budgets and forecasts, THE ULTIMATE FINANCE BOOK is a dynamic collection of tools, techniques, and strategies for success. Short, punchy chapters mean you can read up quickly and start applying what you've learned immediately. * Part 1: Your Finance for Non-Financial Managers Masterclass * Part 2: Your Bookkeeping and Accounting Masterclass * Part 3: Your Understanding and Interpreting Accounts Masterclass * Part 4: Your Successful Budgeting and Forecasting Masterclass Discover the main themes, key ideas and tools you need, and bring it all together with practical exercises. ABOUT THE SERIES ULTIMATE books are for managers, leaders, and business executives who want to succeed at work. From marketing and sales to management and finance, each title gives comprehensive coverage of the essential business skills you need to get ahead in your career. Written in straightforward English, each book is designed to help you quickly master the subject, with fun quizzes embedded so that you can check how you're doing.

Master the foundation principles of accounting as Heintz/Parry's leading COLLEGE ACCOUNTING, 23E combines a step-by-step approach, memorable examples and online homework resources to make accounting understandable, regardless of your accounting background or business experience. Known for clarity and supporting technology, this edition focuses on skills you can transfer from the classroom to workplace.You begin with a basic foundation and simple service company examples before advancing to accounting within more challenging merchandising and manufacturing environments. Engaging learning features emphasize the relevance of the skills you're learning and ensure an understandable presentation. To optimize study, CNOWv2 provides interactive support, "Show Me How Videos" from the authors and an adaptive learning path that focuses on areas most challenging to you individually.

Diese Fallstudiensammlung, die als Band 3 des "Ertragsorientiertes Bankmanagements" erscheint, ist inhaltlich auf die Bande 1 und 2 abgestimmt. Ausfuhrliche und gut nachvollziehbare Losungsvorschlage zu jeder Fallstudie sichern einen optimalen Lerneffekt."

BPP Learning Media's unique Passcards make the best use of your revision time. They summarise key topics to jog your memory and are packed with exam and assessment targeted guidance. Their innovative card format helps you revise at a glance. They are part of a market leading suite of materials BPP Learning Media has produced to help support students.

The life cycle of companies and enterprises, at present, is short-lived due to rapid social and technological changes. Despite the growing awareness on the importance of knowledge management (KM) among academic researchers, it is still not widely practiced in industry. Why is this? Most KM programs emphasize the importance of capturing, retaining, and sharing organisational knowledge amongst their stakeholders. The beneficial effect of these programs is rarely felt immediately, which often results in senior management avoiding prioritising KM initiatives. To overcome this hurdle in implementing KM an approach that includes the assessment of knowledge risk factors and the disastrous effect on the daily operation of the company is explored. This book is the first attempt of its kind to provide a pragmatic view to launch knowledge risk management at the grassroot level, with steps by steps on what should be the mission and practical skills needed for a KM practitioner. Another surprise of this book is the numerous cases, examples and data that are brough about from the real business world. For business practitioners, KM researchers and those in HR, risk management, management accounting and Leadership this work is a must for expanding their understanding of Knowledge Management and knowledge risks.

This volume faithfully reproduces the public correspondence between Mr. Thomas A. Murphy, former Board Chairman of General Motors Corporation, and two accounting leaders, during the latter two's term of service as Chair of the Financial Accounting Standards Board [FASB].
The volume provides evidence of Murphy's importance as a thoughtful and influential accounting theorist, whose ideas are shared in the context of the open standard setting process adopted by the FASB. The chronological sequence of these letters provides the reader with a sense of momentum around a variety of important technical topics from consolidations through stock compensation. It also addresses a variety of other matters such as the importance of the Board's role as an independent standard setting agency. Also included are references to materials supplied in support of the correspondence and speech materials which relate to points of discussion in the correspondence.
This volume represents a unique contribution to the literature of accounting thought for classroom and related use by scholars, practitioners and standard setters.

This special edition (Supplement 1) of "Research in Accounting in Emerging Economies" (RAEE) focuses on accounting and economic development issues in developing countries, with special reference to Africa. The decision to publish a special supplement on Africa originated from the first conference on African accounting held under the aegis of the University of Botswana in February 1993. This supplement is a collaboration between African and non-African scholars. The chapters that have resulted have incorporated changes in accounting practices that have arisen between February 1993 (when the Botswana Conference took place) and December 1997. The last four chapters of this supplement did not originate from the Botswana Conference. They are derived from the unsolicited submissions to our annual series and went through our normal review process. They were included in this supplement because of their focus on an African country - Nigeria.

Das Buch stellt die gesamte Bandbreite der Finanzierungsmoglichkeiten dar. Eigenkapital-, Fremdkapital- und Mezzanine-Finanzierungsformen. Das Autorenteam erlautert, welche Finanzierungsinstrumente es gibt und wie sie funktionieren."

This book provides a comprehensive and critical overview of learning accounting. It illustrates that when learners need to mentally integrate two or more distinct items of information, it places unnecessary demands on cognitive load. The book discusses the cognitive load theory, which assumes that the task of mental integration increases the load on already limited working memory, and it does so to such an extent that learning may be severely impeded. The book also investigates how students could deal with cognitive overload when learning introductory accounting using three instructional design formats: the split-attention format, the integrated format, and the self-managed format.

Foundations in Accountancy (FIA) awards are entry-level, core-skill focused qualifications from ACCA. They provide flexible options for students and employers, and as an ACCA Approved Content Provider, BPP Learning Media s suite of study tools will provide you with all the accurate and up-to-date material you need for exam success.

A complete guide to Forensic Accounting and Finance, this book is ideal for advanced-level students and new or mid-level forensic accounting professionals looking to boost their specialist knowledge as part of their CPD, for accountants who wish to build more knowledge in this skills area or advanced undergraduates who feel ready to stretch themselves. Demand for expertise in this field is growing, and Forensic Accounting and Finance offers a complete, accessible and affordable guide, combining coverage of principle theory with the real and practical needs of the professional. Written by a strong academic and practitioner author team and in association with the Network for Independent Forensic Accountants, this book covers all forensic accounting topics from forensics as an extension of auditing and the basic principles of forensic accounting, to financial analysis and modelling, financial reporting, financial crime, and IT systems. Forensic Accounting and Finance shares current examples and case studies, highlighting cultural differences for key topics with updated regional legislation information available online for those looking for a truly global approach which is always up to date. Online supporting resources include PowerPoint lecture slides and links to regional updates.

This book, originally published in 1995, is concerned with the study of accounting within its organizational and social context. The author analyses accounting as having potential effects at both an ideological level and at an occupational level. Empirically, it is explored within the context of voluntary organizations as theoretically interesting extreme cases, where the conditions for accounting to be significant should be most open to question. This title will be of interest to students of business studies and management.

Die nationale und internationale Bankenbranche befindet sich in einer tiefgreifenden Umbruchsituation. Die Ausgangslage und die Perspektiven haben sich seit Beginn der Krise - die sich im Zeitverlauf von einer handfesten Finanz- und Bankenkrise zu einer ernsten Staaten- und Schuldenkrise entwickelt hat - nachhaltig verandert. Eine sich abzeichnende Verscharfung der Regularien des Bankgeschafts, die hauptsachlich erhoehte Kapital- und Liquiditatspolster umfassen, reicht vielen Kritikern nicht mehr aus. Der gesellschaftliche Druck steigt und ein Umdenken wird gefordert. In dieser Situation des Wandels stellt sich die Frage, wie Geschaftsmodelle gestaltet sein mussen, um erfolgreich zu sein. Womit werden sich Banken nachhaltig am Markt behaupten koennen? Was ist der richtige Weg, um das Geschaftsmodell in einem veranderten Umfeld zu starken? Dieses Buch zeigt, wie sich die Bankwirtschaft mit den Inhalten und der Zukunftsfahigkeit ihrer Geschaftsmodelle befasst. Nicht wenige Banken stehen vor gewaltigen Herausforderungen. Den Regulierungsanforderungen mussen alle Kreditinstitute angemessen begegnen, einige mussen sich neu (er-)finden und alle wiederum fur einen weiterhin intensiven Wettbewerb um Kapital und Kunden wappnen.

BPP Learning Media is an ACCA approved content provider. Our suite of study tools will provide you with all the accurate and up-to-date material you need for exam success.

Trading is a business and, and as with any business, those businesses who survive and thrive have a business plan in place. "Smart Trading Plans" guides readers through defining and documenting a trading plan which applies to their individual trading business. Smart Action Steps and example plan elements are included to guide readers through and illustrate the process of developing a plan.

"Smart Trading Plans" guides readers through the following: Creating a trading systemDeveloping a trading routineSelecting the right trading toolsEntries, exits and trade managementUnderstanding risk and money managementDeveloping a profitable mindsetStrategies for trading

Complete with useful trading tips and bonus planning templates (available at www.smarttrading.com.au), Smart Trading Plans is essential reading for all savvy traders.