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Buku "Akuntansi Pemerintah : Teori dan Penerapan" adalah panduan komprehensif yang membahas berbagai aspek penting akuntansi pemerintahan. Buku ini mengulas pengenalan dan ruang lingkup akuntansi pemerintah, prinsip dasar, kerangka konseptual, sistem akuntansi, pelaporan keuangan, serta standar yang diterapkan. Pembaca akan memahami bagaimana akuntansi pemerintah memastikan transparansi dan akuntabilitas dalam pengelolaan keuangan publik, melalui mekanisme pencatatan, pengolahan, dan pelaporan yang akurat dan andal. Selain itu, buku ini membandingkan akuntansi pemerintah dengan akuntansi sektor swasta, serta membahas isu-isu kontemporer yang mempengaruhi praktik akuntansi pemerintah, seperti perkembangan teknologi dan perubahan regulasi. Dilengkapi dengan contoh-contoh praktis dan studi kasus, buku ini sangat berguna bagi mahasiswa, praktisi, dan profesional yang terlibat dalam pengelolaan keuangan pemerintah. Dengan pemaparan yang jelas dan ringkas, buku ini memberikan fondasi yang kuat untuk memahami dan menerapkan akuntansi dalam konteks pemerintahan.
Buku "Teori Akuntansi : Teori Komprehensif dan Perkembangannya" menyajikan pandangan mendalam tentang teori akuntansi, mencakup aspek penting seperti sejarah dan perkembangan akuntansi, tujuan dan fungsi, serta konsep dan prinsip dasar. Dilengkapi dengan pembahasan mengenai kerangka konseptual, standar akuntansi keuangan, teori akuntansi positif dan normatif, buku ini menjadi panduan lengkap bagi praktisi dan akademisi. Pengukuran dan pengakuan dalam akuntansi, serta isu-isu kontemporer dibahas secara detail untuk memberikan gambaran yang menyeluruh tentang praktik akuntansi modern. Pendekatan metodologi penelitian akuntansi yang kuat membuat buku ini relevan dan bermanfaat bagi mahasiswa da...
In the past quarter century, environmental management has increasingly become a concern of governments. More recently, the traditional split between developers and conservationists has begun to break down. Conceptions of what is economically and technologically practical, ecologically necessary, and politically feasible are rapidly changing. This report discusses the implications of five paradigms of environmental management in development. The author notes that the remedial legalistic approach of environmental management is breaking down. Instead, interest in the more economically integrated approach of resource management has recently taken hold. Several interdependent forces indicate that...
Praise for the Fourth Edition of Fraud Auditing and Forensic Accounting "Tommie and Aaron Singleton have made important updates to a book I personally rely very heavily upon: Fraud Auditing and Forensic Accounting (FAFA). In the newest edition, they take difficult topics and explain them in straightforward actionable language. All my students benefitted from reading the third edition of the FAFA to better understand the issues and area of fraud and forensic accounting. With their singular focus on understandability and practicality, this Fourth Edition of the book makes a very important contribution for academics, researchers, practitioners, and students. Bravo!"—Dr. Timothy A. Pearson, Di...
New developments in bio- and nanotechnologies and also in information and communication technologies have shaped the research environment in the last decade. Increasingly, highly educated experts in R&D departments are collaborating with scientists and researchers at universities and research institutes to develop new technologies. Transnational companies that have acquired various firms in different countries need to manage diverse R&D strategies and cultures. The new knowledge-based economy permeates across companies, universities, research institutes and countries, creating a cross-disciplinary, global environment. Clearly, managing technology in this new climate presents significant chal...
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This book analyzes the wide range of issues that should be taken into account in forest-related legislation. It stresses that forest law must be understood in the context of the broader legal framework governing land use and land tenure, as well as international obligations related to trade, environmental protection, and human rights. The book also pays significant attention to institutional arrangements and governance practices relevant to forests, including decentralization, transparency, and law enforcement. The authors draw extensively on experience from around the world to provide tools for dealing with various forest management challlenges. The authors are experts in the field of forest law. Lawrence C. Christy is a Former Chief, Development Law Service, Legal Office, Food and Agricultre Organization of the United Nations (FAO). Charles E. Di Leva is Chief Counsel, Environmentally and Socially Sustainable Development and International Law Unit (LEGEN), Legal Vice-Presidency, World Bank. Jonathan M. Lindsay is Senior Counsel with LEGEN, Legal Vice-Presidency, World Bank. Patrice Talla Takoukam is Counsel with LEGEN, Legal Vice-Presidency, World Bank.
Today’s urban water managers are faced with an unprecedented set of issues that call for a different approach to urban water management. These include the urgent changes needed to respond to climate change, population growth, growing resource constraints, and rapidly increasing global urbanization. Not only are these issues difficult to address, but they are facing us in an environment that is increasingly unpredictable and complex. Although innovative, new tools are now available to water professionals to address these challenges, solving the water problems of tomorrow cannot be done by the water professionals alone. Instead, the city of the future, whether in the developed or developing ...
This book is a collection of high-impact papers accepted and presented at the 2019 Vietnam’s Business and Economics Research Conference (VBER2019) organised by Ho Chi Minh City Open University held on 18th–20th July 2019. The Special Issue is associated with a broad coverage of the contemporary issues in Business and Economics in Vietnam and other emerging markets reflecting a key theme of VBER2019: Vietnam’s Place in the Asia Pacific Region. A total of 14 papers were published from more than the 120 submissions to the VBER2019 Conference. Published papers had been undergone a rigorous reviewing process conducted by the Journal of Risk and Financial Management. The papers incorporated ...
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