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Mainstream accounting rules, namely International Financial Reporting Standards (IFRS), used in conventional banking, employ financial logics and principles which are at odds with Shariah and therefore unsuitable for reporting the results of Islamic banks. The book is an effort to explain the Islamic accounting principles and practices for Islamic Financial institutions and to juxtapose them to mainstream accounting principles in a simple and practical manner. The book begins with an overview of the Islamic Finance environment, the rationale for Islamic accounting and a brief introduction of AAOIFI (Accounting and Auditing Organization for Islamic Financial Institutions), the professional bo...
Islamic finance’s phenomenal growth owes to the Shariah compliant nature of its financial instruments. Shariah forbids the charging of interest (Riba) and instead promulgates risk-sharing and trade-based modes of financing. The Islamic financial industry has been subject to both critique and admiration. Critics argue that Islamic instruments (bearing debt-based structures) differ from their conventional counterparts only in legal lexicon and not in economic impact. The admirers argue that such instruments, irrespective of wider economic implications, rigorously comply with ‘juristically sound’ Islamic principles. This book aims to reconcile the above dispute. It argues that the financi...
This book addresses a longstanding issue that emerged fifty years ago and continues to persist– the lack of an accounting and reporting system for financial sustainability. Consequently, the primary aim of this book is to develop a novel accounting and reporting system for measuring and reporting long-term financial sustainability in the public sector. The significance of this book lies in its introduction of an innovative role within the field of accounting. This role entails providing guidance and issuing alerts to governments regarding essential adjustments needed in current policies to ensure the long-term financial sustainability of governmental entities. Through elucidating the prosp...
Conventional economic and accounting systems have been exposed by the limitations of market-driven mechanisms, where public services, education and healthcare have been subordinated to profit, exacerbating the inequalities between people and countries. Italy was one of the earliest countries to be affected by the COVID-19 pandemic and also one of the hardest-hit. The successes and failures of the Italian response provides a blueprint for the factors determining the ability of institutions to meet these challenges. This book presents a multifaceted analysis and reflection of the challenges that various types of organisations - public, private and non-profit - have had to face during the pande...
In an era where digital transformation is revolutionising every sector, the healthcare industry stands at a significant crossroad. With Value-Based Healthcare (VBHC) at the core of this transition, the role of accountants is evolving dramatically. This book brings these pieces together to guide accountants and interested readers through the changing landscape. The book begins by demystifying VBHC and introducing the concept of digital health. It examines how the digital transition is impacting accountants in the healthcare sector, outlining their shifting roles from traditional data processors to strategic advisors. The chapters delve into a broad range of topics including performance evalua...
This volume was first published by Inter-Disciplinary Press in 2013. Chronic illness, together with people experiencing or treating it, became almost mute to predominant biomedical narration pervasive in mainstream media, education, medical and pharmaceutical industry. Contributors in this book aim to represent, discuss, and preserve the vanishing voices and stories on chronic illness from dimensions beyond medicine so that we may make sense of chronicity with the diversity it deserves. The book also incorporates research articles which share important stories about chronicity. These stories, same as chronic illness in our world, should not be treated in a ‘standardised’ way. Each reader, we hope, will relate the meanings of chronicity in this book to his or her own world.
In today's dynamic landscape of accounting, corporate finance, and business management, earnings management has assumed paramount importance. Transparent and reliable accounting information is crucial for accurate corporate performance forecasting and financial decision-making. This book uniquely discusses practical earnings management methods within the accounting and taxation realms. It is supported by extensive international evidence linking informativeness of financial reports to companies’ financial decisions. Delving into the earnings management process, this book provides profound insights into how profits can be influenced through accounting choices and real business transactions. ...
This book explores the much talked about but less understood issue of sustainability reporting, in a global context, linking it to the application of blockchain and other emerging technologies. It provides a transnational platform to examine the experiences of investors, researchers, academicians, and policymakers as they confront these concerns across a variety of industries and countries, thus offering best-practice guidance to assess the technological landscape and to model sustainable business initiatives. It offers relevant theoretical frameworks and the latest empirical research findings. Further, it argues that in order to reduce ‘carbon footprints’ globally, by reporting all thei...
This working paper presents the results of a comprehensive groundwater survey of Pakistan, designed to understand the dynamics of groundwater use, operation and maintenance patterns, socio-economics of groundwater irrigation, land use pattern, crops, yields, and groundwater irrigation practices. For this survey, Pakistan was divided into 83 nodal intervals, with each node covering an area of 100 km*100 km; and one village from center of each grid was selected as sample. From each sample village, 15 tubewell owners were randomly selected as respondents. In total, 1200 private tubewell owners were interviewed for this study. The distance between two sample villages was kept more than 40 kilometers. This was done to avoid influences of one-village activities on the other.
Detailed hydro-geological investigations were carried out while implementing SCARPs in the Chaj Doab. These investigations yielded a data set of groundwater quality at different depths of the aquifers (spatial) especially in the SCARP-II saline zone. In MREP area, 138 public tubewells, having strainers from 30-35 m till 60-75 m depth of the aquifer, were installed during the 1970s to help meet the irrigation water demand at farm level. The MREP, who was made responsible for operation and maintenance of these deep tubewells, continuously monitored the performance of these tubewells as well. Therefore, the pumped groundwater quality data (temporal) of these spatially distributed tubewells was ...