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The competitive nature of organizations in today’s globalized world has led to the development of various approaches to increasing profitability and maintaining an advantage over rival companies. As technology continues to be integrated into business practices, specifically in the area of accounting and finance, professionals and educators need to be prepared for advancing economic techniques, and they need to maintain a high level of financial literacy. The Handbook of Research on Accounting and Financial Studies is a pivotal reference source that provides vital research on advanced knowledge and emerging business practices and teaching dynamics in the fields of accounting and finance. While highlighting topics such as cost-benefit analysis, risk management, and corporate governance, this publication explores new initiatives in entrepreneurship and performance management. This book is ideally designed for business managers, consultants, entrepreneurs, auditors, tax practitioners, economists, accountants, academicians, researchers, and students seeking current research on modern advancements and recent findings in accounting and financial studies.
This book analyses the role of public sector accounting, and the relevance of accounting frameworks, in assisting financially sustainable policy making. Focussing on the European context, the book examines financial reporting, management accounting, budgeting and other reporting requirements, for example, Government Finance Statistics. It also analyses emerging forms of reporting, such as popular reporting and integrated reporting, which may also be considered by policy makers, standard setters, and managers of public sector entities.
This timely handbook provides a current and comprehensive examination of integrated reporting, both practical and research-based. It offers insights and different perspectives from more than 60 authors, including representatives of the International Integrated Reporting Council, Integrated Reporting Committee of South Africa, professional bodies and audit firms, as well as leading academics in the fields of integrated reporting, sustainability reporting and corporate social responsibility. This collected work provides an in-depth review of the development of integrated reporting, with a focus on the interpretation and guidance provided by the International Integrated Reporting Council. It en...
Higher education has a vital role to play in the social and economic development of all countries. The sector, however, faces a significant number of critical issues to be addressed, major challenges to be met and overcome, and significant opportunities to be grasped and consolidated. Higher education institutions are now expected to operate, manage, compete, be creative and innovative, and provide intellectual leadership in a world characterised by increasingly rapid, pervasive and fundamental change. The question of how to maximise the performance of the higher education sector in the context of such an environment is the focus of the chapters in this book, which provide perspectives, anal...
The increasing pace of global conformance towards the adoption of International Financial Reporting Standards (IFRS) highlights the need for accounting students as well as accounting practitioners to be conversant with IFRS. Teaching IFRS offers expert descriptions of, and insights into, the IFRS convergence process from a teaching and learning perspective. Hence this book is both timely and likely to have considerable impact in providing guidance for those who teach financial reporting around the world. The contents of the book come from authoritative sources and offer something distinctive to complement the existing textbooks which typically focus on the technical aspects of IFRS and their adoption. Drawing upon the experiences of those who have sought to introduce IFRS-related classroom innovations and the associated student outcomes achieved therefrom, the book offers suggestions about how to design and deliver courses dealing with IFRS and catalogues extensive listings of IFRS-related teaching resources to support those courses. This book was originally published as a special issue of Accounting Education: An international journal.
Description and extensions of the capital income effective tax rate literature / M.M. Ruiz, F. Gérard, M. ; p. 11- 41.
This authoritative guide provides a comprehensive overview of the laws and regulations governing the military, covering topics such as military justice, administrative law, and international law. Written by the experienced military lawyer Austin Wakeman Scott, this book is an essential reference for anyone working in the armed forces or interested in military law. This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work is in the "public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.
O Grupo Teatral Desencanto se tornou uma companhia teatral atuante nas manifestações culturais e religiosas de Trindade, marcado por uma singularidade, por atuar em vários momentos de organização e participação de festividades regionais por meio da produção de vestimentas e estilos multiplurais de arte, seja pelo teatro, pela dança e outras expressões. A inserção do grupo nessas produções é revelada por sua estética variada, ora profanos no Carnaval de Rua e peças diversificadas, ora cenários sagrados na Caminhada de Fé com peças teatrais sacras. A partir disso, analisa-se as representações culturais e estéticas das vestimentas identitárias que foram construídas pel...