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Environmental Management
This contemporary textbook and manual for aspiring or new environmental managers provides the theory and practical examples needed to understand current environmental issues and trends. Each chapter explains the specific skills and concepts needed for today's successful environmental manager, and provides skill development exercises that allow students to relate theory to practice in the profession. Readers will obtain an understanding not only of the field, but also of how professional accountability, evolving science, social equity, and politics affect their work. This foundational textbook provides the scaffolds to allow students to understand the environmental regulatory infrastructure, and how to create partnerships to solve environmental problems ethically and implement successful environmental programs.
Global Financial Accounting and Reporting
A book from Cengage Learning on Global Financial Accounting and Rep.
Intellectual Capital Disclosure and Performance of Consumer Goods Firms
Business executives and managers are increasingly working in a highly competitive environment, where identifying the main drivers of performance is vital for the survival of firms. Intellectual capital is a crucial matter for firms worldwide, and the disclosure of intellectual capital has been identified as one of the major drivers of performance. This book examines the impact of intellectual capital disclosure on the performance of listed firms which adopt the balanced scorecard approach. The book is a product of research that offers innovative analysis and proves that managers of firms can use the disclosure of intellectual capital to boost performance. It reveals how using the balanced scorecard as a measurement tool for intellectual capital disclosure can drive the performance of firms. Students in postgraduate programmes and academics, as well as business executives and managers, will find this book to be an essential guide to maximizing intellectual capital disclosure to boost performance.
Earnings Management
This book is a study of earnings management, aimed at scholars and professionals in accounting, finance, economics, and law. The authors address research questions including: Why are earnings so important that firms feel compelled to manipulate them? What set of circumstances will induce earnings management? How will the interaction among management, boards of directors, investors, employees, suppliers, customers and regulators affect earnings management? How to design empirical research addressing earnings management? What are the limitations and strengths of current empirical models?
Accounting and Regulation
Since 1998, the world’s leading experts on accounting and regulation have convened in a series of workshops to explore and analyze emerging issues in the field. They have covered a wide array of topics, including corporate governance, auditing, financial disclosure, international standards boards, and the dynamics of markets and institutions. Most recently, they have focused on the role that accounting practices and policies may have played in the global financial crisis of 2008. In this volume, the editors showcase contributions from the workshops that represent the full spectrum of issues and perspectives relating to accounting and regulation. Each paper incorporates the most current examples and references to reflect the latest insights, with an emphasis on exploring future implications for theory and research, practice, and policymaking.
Integrated Science in Digital Age 2020
This book presents the proceedings of the 2020 International Conference on Integrated Science in Digital Age, which was jointly supported by the Institute of Certified Specialists (Russia) and Springer, and was held on May 1–3, 2020. The conference provided an international forum for researchers and practitioners to present and discuss the latest innovations, trends, results, experiences and concerns in the various areas of integrated science in the digital age. The main goal of the conference was to efficiently disseminate original findings in the natural and social sciences, covering topics such as blockchain & cryptocurrency; computer law & security; digital accounting & auditing; digital business & finance; digital economics; digital education; digital engineering; machine learning; smart cities in the digital age; health policy & management; and information management.
Collusion, Local Governments and Development in China
By analyzing the interactions between China’s central government and its local governments and enterprises, this book constructs an analytical framework of government-enterprise collusion, analyzing the impact of collusion within the China model on Chinese society. Against the background of decentralization and under information asymmetry, this text argues that Chinese local governments connive at enterprises’ adoption of a low-cost ‘bad’ mode of production — a ‘stimulus’ for quick growth at the cost of safer working conditions — so as to obtain fiscal or political capital for further promotion. Through an examination of coalmine mortality rate, environmental pollution, food safety and house pricing, the book argues that collusion is the intrinsic drive of the China model. It consider how against a backdrop of political centralization and economic decentralization, collusion exacerbates corruption and impacts both on the country’s social development and on its foreign direct investment. Offering an analysis of future prospects for the China model, it puts forward key policy proposals to improve domestic institutional construction through reform.
Advances in Enterprise Engineering X
This book constitutes the proceedings of the 6th Enterprise Engineering Working Conference (EEWC), held in Funchal, Madeira Island, Portugal, on May 30 - June 3, 2016. EEWC aims at addressing the challenges that modern and complex enterprises are facing in a rapidly changing world. The participants of the working conference share a belief that dealing with these challenges requires rigorous and scientific solutions, focusing on the design and engineering of enterprises. The goal of EEWC is to stimulate interaction between the different stakeholders, scientists as well as practitioners, interested in making Enterprise Engineering a reality. The 12 full papers presented were carefully reviewed...
The Routledge Companion to Financial Accounting Theory
Financial accounting theory has numerous practical applications and policy implications, for instance, international accounting standard setters are increasingly relying on theoretical accounting concepts in the creation of new standards; and corporate regulators are increasingly turning to various conceptual frameworks of accounting to guide regulation and the interpretation of accounting practices. The global financial crisis has also led to a new found appreciation of the social, economic and political importance of accounting concepts generally and corporate financial reporting in particular. For instance, the fundamentals of capital market theory (i.e. market efficiency) and measurement theory (i.e. fair value) have received widespread public and regulatory attention. This comprehensive, authoritative volume provides a prestige reference work which offers students, academics, regulators and practitioners a valuable resource containing the current scholarship and practice in the established field of financial accounting theory.
