An illustrated depiction of Steve Jobs' friendship with Zen Buddhist Kobun Chino Otogawa and the impact it had on Jobs' career Apple cofounder Steve Jobs (1955-2011) had such an enormous impact on so many people that his life often took on aspects of myth. But much of his success was due to collaboration with designers, engineers and thinkers. The Zen of Steve Jobs tells the story of Jobs' relationship with one such person: Kobun Chino Otogawa. Kobun was a Zen Buddhist priest who emigrated to the U.S. from Japan in the early 1970s. He was an innovator, lacked appreciation for rules and was passionate about art and design. Kobun was to Buddhism as Jobs was to the computer business: a renegade and maverick. It wasn't long before the two became friends--a relationship that was not built to last. This graphic book is a reimagining of that friendship. The story moves back and forward in time, from the 1970s to 2011, but centers on the period after Jobs' exile from Apple in 1985 when he took up intensive study with Kobun. Their time together was integral to the big leaps that Apple took later on with its product design and business strategy. Told using stripped down dialogue and bold calligraphic panels, The Zen of Steve Jobs explores how Jobs might have honed his design aesthetic via Eastern religion before choosing to identify only what he needs and leave the rest behind.

Das Controlling hat sich im letzten Jahrzehnt in Theorie und Praxis kontinuierlich weiterentwickelt. Um auch zukA1/4nftigen Anforderungen gerecht werden zu kAnnen, muss es frA1/4hzeitig relevante Entwicklungstendenzen aufgreifen. Dieses Buch mit 28 BeitrAgen renommierter Autoren aus Theorie und Praxis zeigt Trends auf, die dem Controlling heute die notwendigen Impulse fA1/4r die Zukunft geben. Aufbauend auf konzeptionellen Fragestellungen zur theoretischen Ausrichtung des Controllings thematisiert das Werk innovative Controllinginstrumente und deren praktische Anwendung. Ein weiterer Schwerpunkt wird auf die Gestaltung und Nutzung von Informationssystemen fA1/4r die Zwecke des Controllings gelegt.

Vor dem Hintergrund anhaltender Diskussionen um die strukturellen Gegebenheiten tritt die Suche nach ertragsgetriebenen Losungen bei Banken in den Vordergrund. Auf einem zunehmend internationaler werdenden Markt greifen Ideen nach der Herausbildung klarer Konturen um sich und das strategische Profil einer Bank gewinnt an Bedeutung. In diesem Buch stellen namhafte und qualifizierte Experten aus den Bereichen Kreditgewerbe, Bankenaufsicht und Politik Strategien zur erfolgreichen Losung aktueller Herausforderungen im Bankenmarkt vor.
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Deep coverage and rigorous examination of international corporate finance Multinational Finance offers an advanced exploration of international corporate finance concepts and operations. Despite its status as one of the most rigorous texts on the topic, this book remains accessible and readable without sacrificing depth of coverage. Sidebars, key terms, essays, conceptual questions, and problems with solutions help aid in the learning process, while suggested readings and PowerPoint handouts reinforce the material and offer avenues for further exploration. This new sixth edition includes Excel templates that allow students to use real-world tools in a learning environment, and the modular structure facilitates course customization to individual objectives, interests, and preparatory level. The emphasis is on the basics of financial management, but coverage includes unique chapters on treasury management, asset pricing, hedging, options, and portfolio management in addition to traditional finance topics. International finance is a diverse field with myriad specialties and a vast array of possible interests. This book allows students to view the field through the lens of a financial manager with investment or financial options in more than one country to give them a practical feel for real-world application. * Understand the nature and operations of international corporate finance * Evaluate opportunities, costs, and risks of multinational operations * See beyond the numbers and terminology to the general principles at work * Learn the markets, currencies, taxation, capital structure, governance, and more Comprehensive, adaptable, and rigorously focused, this book gives students a solid foundation in international corporate finance, as well as a sound understanding of the tools and mechanics of the field. Designed for MBA and advanced undergraduate courses, Multinational Finance provides the deep coverage so essential to a solid education in finance.

The Banking and Finance Series has been written for students who are preparing for the Associateship of the Institute of Bankers. The structure of the series follows the syllabus closely. Although the emphasis is on the Institute of Bankers' examinations the series is also relevant to students for other professional examinations such as the different Accountancy Bodies, Chartered Secretaries, Diploma in Public Administration, undergraduate business courses, BTEC, BEC, HND, DMS, Stock Exchange courses, Association of Corporate Treasurers, Institute of Freight Forwarders, Institute of Export. May 1985 Brian Kettell Series Editor xi This book is dedicated by Roger Bryant to his mother Acknowledgements The author is indebted to the following for permission to reproduce previously published material: The Chartered Association of Certified Accountants for reproduction of past examination papers and material from articles by the author which first appeared in The Student Newsletter. The Centre for Interfirm Comparisons for reproduction of the pyramid in Chapter 9. The Institute of Chartered Accountants in England and Wales for reproduction of Accounting Standards and material which first appeared in continuing professional education courses, of which the present author was Joint Technical Author. The Institute of Bankers for reproduction of past examination papers, and material from articles by the author which first appeared in The Journal of the Institute of Bankers. He is also grateful to John Argenti for permission to summarise in Chapter 14 sections of his book Corporate Collapse: Causes and Symptoms

One of the prime purposes of accounting is to communicate and yet, to date, this fundamental aspect of the discipline has received relatively little attention. The Routledge Companion to Accounting Communication represents the first collection of contributions to focus on the power of communication in accounting. The chapters have a shared aim of addressing the misconception that accounting is a purely technical, number-based discipline by highlighting the use of narrative, visual and technological methods to communicate accounting information. The contents comprise a mixture of reflective overview, stinging critique, technological exposition, clinical analysis and practical advice on topical areas of interest such as: The miscommunication that preceded the global financial crisis The failure of sustainability reporting The development of XBRL How to cut clutter With an international coterie of contributors, including a communication theorist, a Big Four practitioner and accounting academics, this volume provides an eclectic array of expert analysis and reflection. The contributors reveal how accounting communications represent, or misrepresent, the financial affairs of entities, thus presenting a state-of-the-art assessment on each of the main facets of this important topic. As such, this book will be of interest to a wide range of readers, including: postgraduate students in management and accounting; established researchers in the fields of both accounting and communications; and accounting practitioners.

Dialog-Center-Losungen sind fur Banken und Sparkassen kein Trend mehr, sondern eine notwendige Strategie zur effektiven Kommunikation und Abwicklung von Service und Vertrieb. Noch heute werden in der - gel zuerst Telefon-Services aus unterschiedlichen Motiven installiert. Te- fonzentralen werden integriert, die Offnungszeiten ausgeweitet auf 7.30 bis 18.00 Uhr (durchgehend) oder 20.00 Uhr und damit dem Handel an- passt. Uberwiegend sind reine Servicetatigkeiten die Aufgabe des Te- fon-Personals, die sich zu 75 Prozent auf rund 15 Anrufgrunde von K- den beschranken. Weitgehend eingeburgert hat sich der Begriff kling- lose Filiale . Hier wollen Banken und Sparkassen aufgrund einer neuen Filialorganisation Servicegesprache aus den Filialen heraus haben und moglichst Termin- oder Ruckrufvereinbarungen mit den Kunden abst- men. Banken, die traditionell keine oder nur wenige Filialen haben, kommuniz- ren mit ihren Kunden notwendigerweise auch bei Beratungen per Telefon. Beratungen gehoren jedoch bei den meisten Filialbanken nicht zur Stra- gie eines Telefon-Service-Centers (im Sprachgebrauch als Call-Center de- niert). Angefangen in grosserem Stil hat alles 1985. Die GTM-Unternehme- gruppe aus Hamm (Westfalen) installierte das erste Vertriebs- und S- vice-Center bei der Raiffeisen Bezirksbank Wolfsberg (Karnten) im Lava- tal. Heute gehort die Bank zur Hypo Alpe Adria Bank. Aktives Telefonm- keting mit 8 x 25-Prozent-Kraften zur Terminvereinbarung fur Privat- und Firmenberater sowie sechs Mitarbeiterinnen fur den Inbound-Bereich sorgten fur ein ganz neues Vertriebsgefuhl bei Mitarbeitern und Kunden. Seitdem durften im deutschsprachigen Raum etwa 500 Telefon-Service- Center bei Banken und Sparkassen entstanden sein. Handel, Industrie, Krankenkassen und viele Dienstleister haben Banken seitdem uberholt."

Kosten- und Wettbewerbsdruck kennzeichnen den deutschen Bankensektor und uben einen nie zuvor dagewesenen Reformzwang aus. Ahnlich wie die Automobilindustrie zu Beginn der neunziger Jahre erkennen auch die Banken die Notwendigkeit, sich auf ihre Kernkompetenzen und den optimalen Ressourceneinsatz zu konzentrieren. Die Fortschritte in der IT haben die derzeitige Umbruchsituation eingeleitet und beschleunigt. Gleichzeitig kommt der IT aber auch eine Schlusselrolle bei der Bewaltigung des Strukturwandels zu. Das Buch schildert die aktuelle Situation der Banken und zeigt anhand "industrieller" Management- und Reformkonzepte Losungswege auf."

This book presents the views of accounting educators, accounting education policy-makers, and accounting practitioners from across the world on the challenging topic of liberalising the accounting curriculum within university education. Accounting is a relatively new subject within universities and has been absorbed into a high level of education without any real attempt to do so within the traditional ethos of a liberal arts education. In this book, the logic of teaching using the liberal arts is described and contrasted with the practical vocational training approach of teaching which has formed the foundation of accountancy courses for many years. A proposal to change this established practice, by integrating the liberal arts into the university accounting curriculum, is followed by a series of short chapters which address the relevance, validity and worthiness of the proposed approach. Comments and counter-arguments are then discussed before further chapters illustrate how the proposed change may be achieved in a variety of different contexts - ranging from that of the global financial crisis (which began in 2008) to the inclusion of ethics and sustainability within the accounting curriculum. This book will aid those teaching accounting in universities to improve the design of their accounting degree programmes by moving away from an excessive emphasis on technical skills towards a broader consideration of a liberal contextualisation of the accounting curriculum. This book was originally published as a special issue of Accounting Education: an international journal.

The journal Accounting History was published in eight volumes intermittently between 1976 and 1986. It had a relatively small circulation and this re-issue of its anthology provides the opportunity for many of the articles which appeared in the journal over the years to once again reach a wider audience. The volume begins with items of a general nature, covering the importance of preserving accounting records and accounting history in general. Subsequent categories deal with the methodology of historical accounting research, government accounting, taxation, bankruptcy, professional accountancy and accounting theory, as well as auditing and management accounting.

There is no doubt that accounting education scholarship and research in Australia is not only thriving, but is amongst the best in the world. Nor is there any doubt that Australian scholars in this field punch well above their weight within the international arena. This book is not derived from a conventional special issue (i.e. one focussing on a specific theme, such as audit education, communication in accounting education, or the interface between accounting education and professional training). Instead, it presents a collection of leading edge contributions to accounting education research from Australian scholars on topics which have international relevance. These topics reflect the typical breadth of research in this field being undertaken in Australia - including coverage of students' conceptions of accounting work, the impact of entry mode on accounting students' approaches to learning, listening skills in accounting practice, and student's performance in online accounting courses. Taken together, the contents of this book will help to enhance the educational base of accounting practice by providing guidance to educators in improving their pedagogic practice. This book was originally published as a special issue of Accounting Education: an international journal.

Professor Charlotte Wright updates her indispensable accounting book for the oil and gas industry in this upcoming sixth edition. The past several years have seen significant changes in the accounting and disclosure rules for the industry. While the book has thorough updates throughout, there are new industry issues specifically addressed from the accounting perspective. Some of the significant updates and new material include: Discussion of the significance of shale and unconventional production as it relates to accounting principles. New definitions of reserves from the Securities and Exchange Commission, and the impact on accounting processes. All citations and references align with the updated authoritative literature from the Financial Accounting Standards Board. A new chapter discussing specific issues previously unaddressed regarding property valuation in the industry. New, and updated, end-of-chapter problems.

Accounting sustainably involves accounting for and to the natural environment, and accounting for and to society, including groups currently oppressed or disadvantaged by unsustainable processes and practices. This book creates a compelling case for the inclusion of sustainability at the heart of accounting educational programmes, offering critical lessons and identifying risks to avoid when designing accounting programmes and courses. Accounting sustainability has moved from the side-lines of policy discourses, accounting institutions, professional accounting practices, and research activities into the mainstream. The chapters in this proposed book engage in a critical dialogue to facilitate change in accounting education for sustainability. They dispel the myth that accounting for sustainability is an oxymoron, bad for business, unrelated to practice, or contrary to professional accounting bodies' accreditation requirements. This book was originally published as a special issue of Accounting Education.

Many enquiries into the state of accounting education/training, undertaken in several countries over the past 40 years, have warned that it must change if it is to be made more relevant to students, to the accounting profession, and to stakeholders in the wider community. This book's over-riding aim is to provide a comprehensive and authoritative source of reference which defines the domain of accounting education/training, and which provides a critical overview of the state of this domain (including emerging and cutting edge issues) as a foundation for facilitating improved accounting education/training scholarship and research in order to enhance the educational base of accounting practice. The Routledge Companion to Accounting Education highlights the key drivers of change - whether in the field of practice on the one hand (e.g. increased regulation, globalisation, risk, and complexity), or from developments in the academy on the other (e.g. pressures to embed technology within the classroom, or to meet accreditation criteria) on the other. Thirty chapters, written by leading scholars from around the world, are grouped into seven themed sections which focus on different facets of their respective themes - including student, curriculum, pedagogic, and assessment considerations.

An invaluable tool for the researcher in accounting history, this comprehensive database, structured in an accessible way, analyses over 1,200 articles from four mainstream accounting journals from the UK and USA. Each article (originally published between 1976 and 1985) was analysed in two ways: first, into empirical or conceptual categories and second, into one of twenty topic areas. The journals covered are Journal of Accounting Research, The Accounting Review, Accounting and Business Research and Journal of Business Finance and Accounting.

Discussing various aspects of accounting theory by collecting diverse pieces originally published between 1978 and 1994, this volume asks and answers the following questions: What do the figures from a company's report actually mean? To what uses can they properly be put? Could they be improved? What effect have they on the outside world?

Global in scope, accounting has had its share of great thinkers and practitioners, from Luca Pacioloi, the father of accounting, to R. J. Chambers, W. W. Cooper, Yuji Ijiri, Stephen A. Zeff and other figures. This encyclopedia presents more than 400 entries that focus on such subjects as publications in the field, institutional bodies, accounting and economic concepts, accounting issues, authors in accounting, records, leaders in the profession, accounting in various countries, financial court cases, accounting exams and historical researchers.

Seit Einf hrung der ersten Controllerstellen im privatwirtschaftlichen Bereich gegen 1880 in den USA hat das Controlling eine st rmische Entwicklung in der Praxis erlebt, die vielfach als Siegeszug bezeichnet wird. Gleichzeitig stand und steht insbesondere die deutschsprachige Betriebswirtschaftslehre dem Ph nomen Controlling eher abwartend bis skeptisch gegen ber. Insbesondere hat sich bislang kein einheitliches Controllingverst ndnis heraus gebildet. Dementsprechend wird eine Vielzahl von Aufgaben mit dem Controlling verkn pft, die vom Rechnungswesen bis zum De-facto-Management reichen. Prof. Dr. Hans-J rg Hoitsch, zu dessen 60. Geburtstag dieses Buch als Festschrift erscheint, hat schon fr h die Notwendigkeit einer entscheidungsorientierten Controllingfunktion gesehen. Dieses Buch gibt ein Schlaglicht auf die vielf ltigen Facetten des aktuellen Controllingsverst ndnisses.

Praise for the Fourth Edition of Fraud Auditing and Forensic Accounting

"Tommie and Aaron Singleton have made important updates to a book I personally rely very heavily upon: Fraud Auditing and Forensic Accounting (FAFA). In the newest edition, they take difficult topics and explain them in straightforward actionable language. All my students benefitted from reading the third edition of the FAFA to better understand the issues and area of fraud and forensic accounting. With their singular focus on understandability and practicality, this Fourth Edition of the book makes a very important contribution for academics, researchers, practitioners, and students. Bravo "--Dr. Timothy A. Pearson, Director, Division of Accounting, West Virginia University, Executive Director, Institute for Fraud Prevention

"Finally someone has written a book that combines fraud examination and forensic accounting. The authors have clearly explained both in their earlier edition and now they have enhanced the first with additional materials. The order in which the material is presented is easy to grasp and logically follows the 'typical' fraud examination from the awareness that something is wrong to the court case. The explanatory materials presented aid this effort by being both well placed within the book and relevant to the narrative." --Dr. Douglas E. Ziegenfuss, Chair and Professor, Department of Accounting, Old Dominion University

"Fraud Auditing and Forensic Accounting is a masterful compilation of the concepts found in this field. The organization of the text with the incorporation of actual cases, facts, and figures provides a logical and comprehensive basis for learning the intricacies of fraud examination and forensic accounting. The authors successfully blend the necessary basics with advanced principles in a manner that makes the book an outstanding resource for students and professionals alike."--Ralph Q. Summerford, President of Forensic/Strategic Solutions, PC

Metrics for Sustainable Business is the first book to give students a comprehensive understanding of sustainability in organizations from an accounting perspective. The book walks student through the steps for doing a sustainability assessment, and aims to develop them into financial analysts who understand sustainability reports, and are able to create or audit them. While most books focus on environmental issues, Herriott trains his gaze on the corporate and institutional perspective, covering measurement systems, how to evaluate and improve a standard, and conducting a life cycle assessment. Walking students through the programs of disclosure, the varying standards for corporate ratings, and organizational certification, allows them to grasp the tools for conducting a sustainability assessment and auditing reports. Chapters on accounting for greenhouse gas emissions, water use, and waste introduce students to the technical details in sustainability accounting, while a chapter on the philosophies of sustainability offers an answer to the question, "Why are they asking us to report that?" Richly demonstrated with practical examples and informative visuals, this book will serve students of sustainability, accounting, and integrated reporting.

"Advances in Accounting Education: Teaching and Curriculum Innovations" is a refereed, academic research annual that aims to meet the needs of faculty members interested in ways to improve their classroom instruction. It includes both non-empirical and empirical articles dealing with accounting pedagogy at college and university level. Non-empirical papers are academically rigorous and specifically discuss the institutional context of a course or program, as well as any relevant trade offs or policy issues. Empirical reports exhibit sound research design and execution, and develop a thorough motivation and literature review. Thoughtful, well-developed articles describe how teaching methods or curricula/programs can be improved. "Advances in Accounting Education: Teaching and Curriculum Innovations" serves as a forum for sharing generalizable teaching approaches ranging from curricula development to content delivery techniques. Readable, relevant and reliable this volume is of interest to all instructors, researchers and administrators committed to improving accounting education at the college and university level. This volume presents relevant, readable articles dealing with accounting pedagogy at college/university level. It serves as a forum for sharing generalizable teaching approaches ranging from curricula development to content delivery techniques and is of interest to instructors, researchers and administrators committed to improving accounting education.

Accounting literature has viewed sustainability in terms of social, economic and environmental performances. There have been concerns that the relationship between sustainability, accounting and organizational performance cannot be explained unless we can deduce patterns of administrative behaviour that chronicle management practices. Ecology, Sustainable Development and Accounting argues that, despite the broader social and economic development dimensions of sustainability and the limitations of its extension to corporate and organizational behaviour; an ecological framework is capable of providing the overall societal and community chronologies that describe corporate sustainable operations. Drawing examples from international development and federal government organizations, this book documents the link between ecology, corporate sustainable development, and sustainability accounting and reporting. It draws together the literature from several disciplines to elaborate the contribution of the ecological approach to sustainable development in the accounting literature. This book will be of particular interest to students, academics and practitioners in the areas of environmental studies, ecological economics, sustainable development studies, and social and environmental accounting. The sociological and anthropological perspectives make this book the first of its kind to apply the population ecology of sociology to both the sustainability and accounting literature.