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Kierunki rozwoju rachunkowości. Praca zbiorowa
Współczesna rachunkowość jawi się jako nauka heterogeniczna, obejmująca swym zasięgiem szereg aspektów funkcjonowania podmiotów gospodarczych. Tą złożoność oddaje przedkładany zestaw referatów. Tematem wiodącym pozostaje raportowanie zintegrowane w kontekście zrównoważonego rozwoju, w tym kwestie klimatyczne – zakres oraz formy prezentowania tych zagadnień w sprawozdaniu finansowym, zarówno przez wybrane spółki notowane na Giełdzie Papierów Wartościowych w Warszawie, jak i małe oraz średnie jednostki. Część wystąpień nawiązuje do teorii rachunkowości. Są to przemyślenia na temat istoty controllingu, jego relacji z rachunkowością zarządczą oraz miejsca controllingu w systemie rachunkowości (...). W przedkładanym zbiorze zawarto także odniesienia do praktyki rachunkowości. Znajdziemy tu rozważania na temat celowości wdrożenia elektronicznego obiegu dokumentów księgowych w przedsiębiorstwie oraz transparentności tworzonych przez rachunkowość informacji (...) prezentowane artykuły stanowić będą doskonałą inspirację do pogłębionej dyskusji naukowej nad dalszymi kierunkami rozwoju rachunkowości.
Special Educational Needs, Inclusion and Diversity
Special Educational Needs, Inclusion and Diversity is the definitive handbook for student teachers, newly qualified teachers, trainee educational psychologists, SENCO's and SEN Specialist Teachers.
Financing Patterns Around the World
Using a firm-level survey database covering 48 countries, Beck, Demirgüç-Kunt, and Maksimovic investigate whether differences in financial and legal development affect the way firms finance their investments. The results indicate that external financing of investments is not a function of institutions, although the form of external finance is. The authors identify two explanations for this. First, legal and financial institutions affect different types of external finance in offsetting ways. Second, firm size is an important determinant of whether firms can have access to different types of external finance. Larger firms with financing needs are more likely to use external finance compared with small firms. The results also indicate that these firms are more likely to use external finance in more developed financial systems, particularly debt and equity finance. The authors also find evidence consistent with the pecking order theory in financially developed countries, particularly for large firms. This paper--a product of Finance, Development Research Group--is part of a larger effort in the group to understand firms' access to financial services.
Addressing Tensions and Dilemmas in Inclusive Education
Based on extensive research, Addressing Tensions and Dilemmas in Inclusive Education presents a contemporary and critical analysis of the interaction between different perspectives and positions in the field of inclusive education. Referring to existing attitudes on the education of children and young people with learning difficulties and disabilities, Professor Norwich argues that despite the appeal of inclusion as a single powerful position, its practical realisation involves tensions and dilemmas that have to be addressed and resolved. This core analysis is illustrated by a review of relevant national and international concepts, principles, research and practices drawing on literature in ...
Key Issues in Special Educational Needs and Inclusion
Understanding and engaging critically with the field of special educational needs and disability (SEND) is a difficult task. However, the new edition of this bestselling book continues to help students contextualize SEND in relation to historical, ideological and political developments as well as support them in developing a critical understanding of the complexities associated with inclusion. Completely up to date with recent legislation such as the SEND Code of Practice (2014) there are case studies, reflections and activities which will help students question practice they have seen and experienced. Covering the 0-25 age range this book is suitable for all those working with children and young people across education, health and social work.
Leading on Inclusion
Leading on Inclusion: Dilemmas, debates and new perspectives critically examines the current theory and legislative context of special educational needs and disability, and explores the enduring issues and opportunities that will affect future practice in all schools. The central theme throughout the book asks the inevitable question ‘What happens next?’ and the expert team of contributors, drawn from a pool of teachers, academics and researchers, consider wide-ranging issues such as: the voice of young people whole school development and planning for inclusion educational change within the context of inclusion the pros and cons of multi-professional working inclusive and ethical research international perspectives on inclusion, SEN and disability the development of teacher education and the notion of ‘joined up’ thinking. This forward-thinking and rigorously researched book will be essential reading for students, teachers undertaking school-based training, SENCOs, inclusion managers, higher education tutors and anyone with a professional interest in the future for inclusive education.
Supporting Inclusive Education
Offers practical guidance to teachers working with pupils who have a wide variety of learning styles as well as disabilities and learning difficulties.
Banking Systems
Get started on the fast track today. BANKING SYSTEMS 2E, International Edition, lets you explore the principles and practices of banking and credit in the United States through learning by doing and clear explanations. Whether it's financial services, human resources, marketing, or ethics, BANKING SYSTEMS 2E, International Edition, makes concepts easy to understand. Success tomorrow starts today with BANKING SYSTEMS 2E, International Edition.
