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From Industry 4.0 to Industry 5.0
  • Language: en
  • Pages: 1022

From Industry 4.0 to Industry 5.0

This book aims at bringing together global researchers to generate thought on how this transition from Industry 4.0 to Industry 5.0 could make a difference to the globe for larger good. The collaboration and interaction between man and machine has given rise to Industry 5.0. With the prime objective of Industry 5.0 to create a benefit for the human beings while tapping on to the advantage of Industry 4.0, in no case, does it replace what has already been achieved. In fact, it brings to light what can be done in order to make life better. While Industry 4.0 offered extraordinary technological advancement, Industry 5.0 reasons out that technology alone is not sufficient to answer everything or...

The Importance of New Technologies and Entrepreneurship in Business Development: In The Context of Economic Diversity in Developing Countries
  • Language: en
  • Pages: 2139

The Importance of New Technologies and Entrepreneurship in Business Development: In The Context of Economic Diversity in Developing Countries

This book introduces the students, researchers and practitioners into the subject and enabling technologies and applications pertaining to of technology, entrepreneurship and business development through research articles, case studies etc. It is primarily intended for academic purposes for learners of computer Science, management, accounting and information systems disciplines, economics,- entrepreneurship. Publishing chapters in the book is new innovative idea to spread the book in the Middle East and Arab countries and make the book achieve more sales. As many students in all levels, graduates and undergraduates in addition to research, professionals are not able to get sufficient resources because of the language concern.

Kierunki rozwoju rachunkowości. Praca zbiorowa
  • Language: pl
  • Pages: 334

Kierunki rozwoju rachunkowości. Praca zbiorowa

Współczesna rachunkowość jawi się jako nauka heterogeniczna, obejmująca swym zasięgiem szereg aspektów funkcjonowania podmiotów gospodarczych. Tą złożoność oddaje przedkładany zestaw referatów. Tematem wiodącym pozostaje raportowanie zintegrowane w kontekście zrównoważonego rozwoju, w tym kwestie klimatyczne – zakres oraz formy prezentowania tych zagadnień w sprawozdaniu finansowym, zarówno przez wybrane spółki notowane na Giełdzie Papierów Wartościowych w Warszawie, jak i małe oraz średnie jednostki. Część wystąpień nawiązuje do teorii rachunkowości. Są to przemyślenia na temat istoty controllingu, jego relacji z rachunkowością zarządczą oraz miejsca controllingu w systemie rachunkowości (...). W przedkładanym zbiorze zawarto także odniesienia do praktyki rachunkowości. Znajdziemy tu rozważania na temat celowości wdrożenia elektronicznego obiegu dokumentów księgowych w przedsiębiorstwie oraz transparentności tworzonych przez rachunkowość informacji (...) prezentowane artykuły stanowić będą doskonałą inspirację do pogłębionej dyskusji naukowej nad dalszymi kierunkami rozwoju rachunkowości.

Innovation in Sustainable Management and Entrepreneurship
  • Language: en
  • Pages: 714

Innovation in Sustainable Management and Entrepreneurship

This book analyses state-of-the-art techniques in business process management as drivers of advanced entrepreneurship, financial management, supply chain management, and sustainability management. The role of management in a rapidly-changing environment and the use of innovative methods and techniques to address and solve key management problems are also explored.

The End of Accounting and the Path Forward for Investors and Managers
  • Language: en
  • Pages: 293

The End of Accounting and the Path Forward for Investors and Managers

An innovative new valuation framework with truly useful economic indicators The End of Accounting and the Path Forward for Investors and Managers shows how the ubiquitous financial reports have become useless in capital market decisions and lays out an actionable alternative. Based on a comprehensive, large-sample empirical analysis, this book reports financial documents' continuous deterioration in relevance to investors' decisions. An enlightening discussion details the reasons why accounting is losing relevance in today's market, backed by numerous examples with real-world impact. Beyond simply identifying the problem, this report offers a solution—the Value Creation Report—and demons...

Accounting Theory
  • Language: en
  • Pages: 264

Accounting Theory

  • Type: Book
  • -
  • Published: 2008
  • -
  • Publisher: Unknown

"This new Australian text addresses a broad range of accounting theory and research while linking this to current accounting practice and the impact this has on businesses. The text goes beyond an analysis of theory, thought and ideas to include a more holistic view of other influences to the accounting profession including historical and cultural impacts and the regulation of the discipline. These influences are then related back to real, everyday problems faced by accountants."--Publisher's website.

The Oxford Handbook of Venture Capital
  • Language: en
  • Pages: 1126

The Oxford Handbook of Venture Capital

Venture capital (VC) refers to investments provided to early-stage, innovative, and high growth start-up companies. A common characteristic of all venture capital investments is that investee companies do not have cash flows to pay interest on debt or dividends on equity. Rather, investments are made with a view towards capital gain on exit. The most sought after exit routes are an initial public offering (IPO), where a company lists on a stock exchange for the first time, and an acquisition exit (trade sale), where the company is sold in entirety to another company. However, VCs often exit their investments by secondary sales, wherein the entrepreneur retains his or her share but the VC sells to another company or investor buybacks, where the entrepreneur repurchases the VC`s interest and write-offs (liquidations). The Oxford Handbook of Venture Capital provides a comprehensive picture of all the issues dealing with the structure, governance, and performance of venture capital from a global perspective. The handbook comprises contributions from 55 authors currently based in 12 different countries.

Securitization and Credit Quality
  • Language: en
  • Pages: 41

Securitization and Credit Quality

Banks are usually better informed on the loans they originate than other financial intermediaries. As a result, securitized loans might be of lower credit quality than otherwise similar nonsecuritized loans. We assess the effect of securitization activity on loans’ relative credit quality employing a uniquely detailed dataset from the euro-denominated syndicated loan market. We find that, at issuance, banks do not seem to select and securitize loans of lower credit quality. Following securitization, however, the credit quality of borrowers whose loans are securitized deteriorates by more than those in the control group. We find tentative evidence suggesting that poorer performance by securitized loans might be linked to banks’ reduced monitoring incentives.

Accounting as Social and Institutional Practice
  • Language: en
  • Pages: 344

Accounting as Social and Institutional Practice

Accounting as Social and Institutional Practice is the first major collection of critical and socio-historical analyses of accounting. It gathers together work by scholars of international renown on the social and institutional nature of accounting to address the conditions and consequences of accounting practice. Challenging conventional views that accounting is a technical practice, and that it comprises little more than bookkeeping, this collection demonstrates the importance of analysing the multiple arenas in which accounting emerges and operates. As accounting continues to gain in importance in so many spheres of social life, an understanding of the conditions and consequences of this calculative technology is vital. Its relevance extends far beyond the discipline of accounting. This book will be of considerable interest for specialists in organisational analysis, sociologists, and political scientists, as well as the general reader interested in understanding the increasing significance of accounting in contemporary society.

Collateralized Debt Obligations and Structured Finance
  • Language: en
  • Pages: 354

Collateralized Debt Obligations and Structured Finance

The most cutting-edge read on CDO and credit market structures Collateralized Debt Obligations and Structured Finance provides a state-of-the-art look at the exploding CDO and structured credit products market. Financial expert Janet Tavakoli examines securitization topics never before seen in print, including the huge increase in the CDO arbitrage created by synthetics; the tranches most at risk from this new technology; dumping securitizations on bank balance sheets; the abuse of offshore vehicles by companies such as Enron; and securitizations made possible by new securitization techniques and the introduction of the Euro. This valuable guide comprehensively covers one of the fastest grow...