Strategic Managerial Accounting: Hospitality, Tourism & Events Applications 6edn explores the nature of these industry sectors and how these impact on the strategic managerial accounting (SMA) tools used by decision makers in the industry. Formerly known as Managerial Accounting in the Hospitality Industry by Harris and Hazzard, this new edition builds on this successful and well known text, retaining its practical approach and active learning style, extending to consider strategic management accounting and to include tourism and events management industry contexts. This new 6th edition incorporates discussion, explanations and illustrations of the theoretical underpinning of hospitality, tourism and events related to SMA and managerial accounting concepts and techniques, together with specific examples of industry application. It has a user friendly chapter structure, with pedagogic features including objectives, learning activities, self check questions, references, and key points summaries. Each chapter includes 'theoretical context' sections which put the applied learning in the context of current research and thinking to bring the theory to life. Key features of this text are: * A complete revision and expansion of the well known and successful Harris and Hazzard text; * Includes several brand new chapters such as: Event and Function Management Accounting techniques, Sustainability & Environmental Management Accounting (EMA), Not-for-profit Organisations, Current Issues in Strategic Management Accounting; * Uses international real life case studies to illustrate from across the hospitality, tourism and events sectors including charity (not-for-profit) sector and music events; * Links to applied and generic research on each topic; * Includes International Financial Reporting Standards (IFRS) terminology suitable for an international audience. With a complete suite of online tutor resources, this book is essential reading for all year 2/3 undergraduate and postgraduate students studying hospitality, tourism and events management.

The International Conference on Networking (ICN 2005) was the fourth conf- ence in its series aimed at stimulating technical exchange in the emerging and important ?eld of networking. On behalf of the International Advisory C- mittee, it is our great pleasure to welcome you to the proceedings of the 2005 event. Networking faces dramatic changes due to the customer-centric view, the venue of the next generation networks paradigm, the push from ubiquitous n- working, andthenewservicemodels.Despitelegacyproblems, whichresearchers and industry are still discovering and improving the state of the art, the ho- zon has revealed new challenges that some of the authors tackled through their submissions. InfactICN2005wasverywellperceivedbytheinternationalnetworkingc- munity. A total of 651 papers from more than 60 countries were submitted, from which 238 were accepted. Each paper was reviewed by several members of the Technical Program Committee. This year, the Advisory Committee revalidated various accepted papers after the reviews had been incorporated. We perceived a signi?cant improvement in the number of submissions and the quality of the submissions. TheICN2005programcoveredavarietyofresearchtopicsthatareofcurrent interest, startingwithGridnetworks, multicasting, TCPoptimizations, QoSand security, emergency services, and network resiliency. The Program Committee selected also three tutorials and invited speakers that addressed the latest - search results from the international industries and academia, and reports on ?ndings from mobile, satellite, and personal communications related to 3rd- and 4th-generation research projects and standardiz

In kompakter Form stellen die Autoren die wesentlichen Aspekte aller relevanten Absicherungsinstrumente mit ihren spezifischen Gefahren- und Gewinnpotenzialen vor. Auf diese Weise wird das Risikomanagement fur die Leser transparent die aufgrund ihrer Verantwortung Entscheidungen mittragen mussen."