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Books > Business & Economics > Finance & accounting > Accounting > General
Supermarket bag boy, frontline supervisor, corporate vice
president, consultant, university and college professor: these are
the kinds of work experiences Ken Chapman brings to The Leader's
Code. Drawing on his diverse experience, Ken provides a practical
guide to principle-centered leadership. Ken has provided leadership
and business ethics development for Fortune 500 Companies and many
lesser known organizations. Ken is the author of several books
including Personality: Making the Most of It, The Shoulders of
Giants, and Small Town Graces. Address inquiries to
[email protected] The Leader's Code is about the principles
which have guided leaders over the years. The best leaders have
always led by example by first directing themselves. Having
mastered the art of self-management, the best leaders turn their
attention to those who follow them. Their ultimate goal is to lead
others to lead themselves. Leaders who put into practice the
time-tested principles of The Leader's Code enable us all to work
today with a vision of what we want tomorrow to be.
Great and successful products do not just make money but they
engender a love and devotion from their users. These are the
Products People Love and they follow the six rules found in this
book- the PPL Rules. Six Rules for Creating Products People Love
provides clear and actionable guidelines for the design,
development, and marketing of successful products. Make it Easy to
get started Make it Useful Make it Easy-to-use Make it Valuable
Make it Attractive Make it Trustworthy
______________________________________________ Praise for Six Rules
for Creating Products People Love "Bruce D. Green's PPL Rules have
forever changed the way I approach my work... a must-read for
anyone looking to define optimal product development strategies." -
Gwen Weinberg, Designer / Owner, Three by Three Seattle "Bruce D.
Green has defined six essential rules that will successfully guide
entrepreneurs to bring to market new products that will 'stick'." -
Ken Krooner, Founder / President, ESRG, LLC
Traditional financial markets are the most important lever of
social and economic impact that can effectively regulate markets,
industries, national economies, and international economic
interactions, and form global and deeply integrated economic
systems. Due to the global spread of financial instability and
waves of financial crises, the problems of researching effective
financial instruments to ensure national competitiveness becomes
highly significant. Global Trends of Modernization in Budgeting and
Finance is a pivotal reference source that provides vital research
on the impacts of financial globalization in the context of
economic digitalization and national financial markets. While
highlighting topics such as entrepreneurship, international
business, and socio-economic development, this publication explores
modern conditions of rapid technological progress and financial
market integration, as well as the methods of increasing regional
intergovernmental organization efficiency. This book is ideally
designed for policymakers, financial analysts, researchers,
academicians, graduate-level students, business professionals,
entrepreneurs, scholars, and managers seeking current research on
new challenges and developments in national financial markets.
Is the invention of accounting so useful that, as Charlie Munger
once said, "you have to know accounting. It's the language of
practical business life. It was a very useful thing to deliver to
civilization. I've heard it came to civilization through Venice
which of course was once the great commercial power in the
Mediterranean"? (WOO 2013) This positive view on accounting can be
contrasted with an opposing view by Paul Browne that "the recent
[accounting] scandals have brought a new level of attention to the
accounting profession as gatekeepers and custodians of social
interest." (DUM 2013) Contrary to these opposing views (and other
ones as will be discussed in the book), accounting (in relation to
addition and subtraction) are neither possible (or impossible) nor
desirable (or undesirable) to the extent that the respective
ideologues (on different sides) would like us to believe. Of
course, this reexamination of different opposing views on
accounting does not mean that the study of addition and subtraction
is useless, or that those fields (related to accounting)-like
bookkeeping, auditing, forensics, info management, finance,
philosophy of accounting, accounting ethics, lean accounting,
mental accounting, environmental audit, creative accounting, carbon
accounting, social accounting, and so on-are unimportant. (WK 2013)
In fact, neither of these extreme views is plausible. Rather, this
book offers an alternative (better) way to understand the future of
accounting in regard to the dialectic relationship between addition
and subtraction-while learning from different approaches in the
literature but without favoring any one of them (nor integrating
them, since they are not necessarily compatible with each other).
More specifically, this book offers a new theory (that is, the
double-sided theory of accounting) to go beyond the existing
approaches in a novel way and is organized in four chapters. This
seminal project will fundamentally change the way that we think
about accounting in relation to addition and subtraction from the
combined perspectives of the mind, nature, society, and culture,
with enormous implications for the human future and what I
originally called its "post-human" fate.
Business Combinations and Advanced Topics in Accounting provides
students with a concise overview of key concepts and practices for
a course in advanced accounting. Designed to maximize student
learning, the text presents concepts and implementation in
practice. Additionally, as new topics are explored, all previous
concepts to those topics hold constant, enabling students to build
a foundational knowledge base as they progress through the book.
Opening chapters address accounting for ownership investments,
business combinations, accounting for wholly owned subsidiaries,
and wholly owned subsidiaries and intercompany transactions.
Additional chapters explore the consolidation of less than wholly
owned subsidiaries, foreign currency transactions and hedging,
foreign currency translation and consolidation of foreign
subsidiaries, segment reporting, interim reporting, and bankruptcy
reporting. Students learn about partnership formation, change in
ownership, income sharing, partnership dissolution, and
governmental accounting. A series of helpful appendices supplies
students with reference documents that cover consolidated
statements of earnings, consolidated balance sheets, segment
information, and more. Extensively class-tested, Business
Combinations and Advanced Topics in Accounting is an excellent
textbook for advanced courses within the discipline.
Financial Accounting: A Course for All Majors was written for
general education classes that include students from all
disciplines. Chapters are concise so that students will actually
take the time to read them; the writing style is nontechnical and
informal so that all majors can comprehend the material; the
numerical examples stress the key concepts but avoid unnecessary
complications that can be an impediment to learning. Many financial
accounting textbooks are user-oriented. This book is
student-oriented. It was designed for students who may only take
one financial accounting course; if they do not complete the
course, financial accounting will always be a mystery to them and
they will remain financially illiterate. This book strives to make
financial accounting accessible to all majors so that they can
improve their financial literacy and make better, more informed,
financial decisions in their personal and professional lives. This
book can be used as the primary textbook in a survey course, or as
a supplemental resource in any course that requires a solid
foundation in financial accounting. It will also be a useful primer
for any manager who needs to refresh their knowledge of financial
accounting.
Who holds the power in financial markets? For many, the answer
would probably be the large investment banks, big asset managers,
and hedge funds that are often in the media's spotlight. But more
and more a new group of sovereign investors, which includes some of
the world's largest sovereign wealth funds, government pension
funds, central bank reserve funds, state-owned enterprises, and
other sovereign capital-enabled entities, have emerged to become
the most influential capital markets players and investment firms,
with $30 trillion in assets under management ("super asset
owners"). Their ample resources, preference for lower profile,
passive investing, their long-time horizon and adherence to
sustainability as well as their need to diversify globally and by
sector have helped to transform the investment world and, in
particular, private markets for digital companies. They have helped
create and sustain an environment that has fostered the rise of the
likes of Uber, Alibaba, Spotify and other transformative players in
the digital economy, while providing their founders and business
models the benefit of long-term capital. Despite this increasingly
important impact, sovereign investors remain mostly unknown, often
maintaining a low profile in global markets. For the same reason,
they're also among the most widely misunderstood, as many view
investments made by sovereign investors as purely driven by
political aims. The general perception is that most sovereign
investors lack transparency and have questionable governance
controls, causing an investee nation to fear exposure to risks of
unfair competition, data security, corruption, and non-financially
or non-economically motivated investments. The current global
tensions around the AI race and tech competition - and now the
corona virus pandemic - have exacerbated such misperceptions,
spawning controversies around sovereign investors and capital
markets, governments, new technologies, cross-border investments,
and related laws and regulations. As such, sovereign capital and
the global digital economy are undergoing an unprecedented,
contentious moment. In short, the emergence of sovereign funds
symbolizes a major shift of the world's economic power. For the
first time, investment funds from developing countries are playing
with OECD financial giants as equals. Furthermore, their
investments into high tech enable them to participate at the
cutting-edge of the fourth industrial revolution, challenging
traditional innovation powerhouses like the US and Germany. For all
stakeholders, from tech unicorns, VC funds, asset managers,
financial firms, to policymakers, law firms, academics, and the
general public, this is the must-have book to get to know these new
venture capitalists and "super asset owners".
Advances in International Accounting is a referred, 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.
Candon, Todd and Seabolt have written a brief, accessible
introduction to business valuation and forensic accounting to help
Hawaii residents involved in settling disputes over the values of
businesses and business interests. Most often these sorts of
disputes come about because co-owners of businesses are going their
separate ways. It may be because of a pending divorce. It may be
due to a disagreement among the co-owners. Whatever the motivation,
this book will help the parties and their advisors chart their
future course. This primer on business valuation and forensic
accounting is designed for business owners but may be of interest
to others in the islands of Hawaii and elsewhere. Included is a
brief summary of the major business valuation professional
credentials, the related professional standards and a brief
description of the process involved in developing an opinion of the
value of a business interest. It also summarizes, from a valuation
analyst's point of view, the case law that guides the valuation of
businesses in Hawaii in the context of divorce. Forensic accounting
standards, credentials and procedures, as well as examples of
certain fraud schemes, are also included because, in financial
disputes, one or more parties sometimes suspect that someone else
is hiding the financial ball.
This title 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.
This edition of Research on Professional Responsibility and Ethics
in Accounting includes articles from a distinguished group of
authors. The topics cover many aspects of professional
responsibility and ethics in accounting, including whistleblowing,
professional skepticism, earnings management, cognitive style and
ethics.
If accounting is a means of communicating information for
decision-making, then any attempt to define accounting must draw
upon scholarly knowledge of communication and decision-making. This
means understanding accounting as a professional jargon, a
language, and also as a social and psychological object that
influences individual and collective behavior. Only when all of
these aspects are accounted for can we hope to achieve a truly
descriptive, rather than normative, accounting theory that will
stand up to the rigors of academic inquiry. Here Gaetan Breton
provides a comprehensive overview of what accounting really is, not
just what it is presumed to be for the purposes of ordinary,
day-to-day, practicality-oriented accounting courses. Drawing upon
frameworks employed in the human sciences-including those used in
sociology, psychology, the communication sciences, and decision
theories-Breton builds a multi-faceted theory of accounting. He
explains why it should be conceived as a fundamentally social
activity, one that puts preparers of financial statements in
contact with users-with the state, shareholders, stakeholders, and
citizens-in order to help them make economic decisions based on
financial information. It is from this position that he analyzes
both the behavior of preparers of financial statements (who only
relate financial situations) and the behavior of users (in their
own analysis, understanding, and decisions). The result is a
groundbreaking move towards the first science of accounting widely
acceptable within academic circles. For the fundamental questions
it poses to the very heart of accounting studies, this book is a
must-read for researchers and practitioners as well as teachers and
undergraduate students of accounting.
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