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This book will include a review of the research dealing with the drivers and consequences of Namibia’s corporate governance. The focus will be on Namibian-specific research but this will probably be complemented with international references.
BAB 1. Topik Terkini dan Agenda Riset ke Depan Adopsi Teknologi Blockchain di Bidang Akuntansi dan Pengauditan Jogiyanto Hartono, Prof., Ph.D., MBA, CA. Julianto Agung Saputro, S.Kom, M.Si, Ak, CA., Dr. BAB 2. Teknologi Doble Entry Vs. Blockchain: Menggagas Transformasi Akuntansi Digital Sony Warsono, MAFIS, Dr. BAB 3. Pengauditan Blockchain: Aplikasi dan Dampak Teknologi Blockchain dalam Proses Pengauditan serta Agenda Riset ke Depan Gunawan Wibisono, S.E., M.Acc. Fitri Amalia, S.E., M.Sc., Ph.D. Arizona Mustikarini, S.E., M.Bus(Acc) BAB 4. Teknologi Blockchain pada Rantai Pasokan Makanan Halal: Kajian Literatur dan Agenda Penelitian Mendatang Nurul Indarti, Prof., Sivilekonom, Cand.Merc., ...
New technologies are driving transformational changes in the global financial system. Virtual currencies (VCs) and the underlying distributed ledger systems are among these. VCs offer many potential benefits, but also considerable risks. VCs could raise efficiency and in the long run strengthen financial inclusion. At the same time, VCs could be potential vehicles for money laundering, terrorist financing, tax evasion and fraud. While risks to the conduct of monetary policy seem less likely to arise at this stage given the very small scale of VCs, risks to financial stability may eventually emerge as the new technologies become more widely used. National authorities have begun to address these challenges and will need to calibrate regulation in a manner that appropriately addresses the risks without stifling innovation. As experience is gained, international standards and best practices could be considered to provide guidance on the most appropriate regulatory responses in different fields, thereby promoting harmonization and cooperation across jurisdictions.
This book combines academic research and practical expertise on alternative assets and trading strategies in a unique way. The asset classes that are discussed include: credit risk, cross-asset derivatives, energy, private equity, freight agreements, alternative real assets (ARA), and socially responsible investments (SRI). The coverage on trading and investment strategies are directed at portfolio insurance, especially constant proportion portfolio insurance (CPPI) and constant proportion debt obligation (CPDO) strategies, robust portfolio optimization, and hedging strategies for exotic options.
This book discusses the history of royalties and the types currently in use, covering issues such as tax administration, revenue distribution and reporting. It identifies the strengths and weaknesses of various royalty approaches and their impact on production decisions and mine economics. A section on governance looks at the management of mining revenue by governments and the need for transparency. There is an attached CD with examples of royalty legislation from over 40 countries.
What is my theory? How do I choose a theory? Why and how should I employ a particular method for collecting the empirical data? These basic questions concern everyone involved in research. A research study can be a voyage of discovering or choice of theoretical perspective as well as gathering empirics or facts on a problem or situation. This book provides a good guideline as to why and how to choose a particular theory or method to study an organisational phenomenon such as accounting. All the chapters provide both retrospective and contemporary views by scholars in the field. Each chapter documents the latest developments and research in accounting and control systems and provides valuable...
Corporate governance continues to evolve, especially in a South African context where companies must deal with the combined effects of environmental challenges, socio-political uncertainty and impediments to economic growth. The second edition of Corporate Governance in South Africa contains essential details on the principles and practices of good governance outlined in the first edition. It builds on these concepts by covering the latest developments in the sustainability reporting space, incorporating recent research findings on integrated thinking and clarifying the core features of outcomes-based governance. This book demonstrates to governing bodies, users of corporate reports, practitioners and academics how corporate governance is not just a compliance exercise but something central to the generation of superior financial returns and long-term sustainable development.
Provides a very practical and step-by-step guide to collecting and managing qualitative data,
This book explores discussions and practice around corporate governance in Russia from the early 1990s until 2018. It covers three major aspects of corporate governance theory and practice: a vision of corporate governance in Russia in the context of global trends and challenges, the general perception of corporate governance in Russia, and the real nature of Russia’s corporate community from the viewpoint of its corporate governance practices. It provides a unique complex analysis and detailed description of how corporate governance has been perceived by both Russian regulators and the business community, and how it has been applied in Russian companies. This analysis covers the period of...