Public finance accounting Books
Edward Elgar Publishing Ltd Research Handbook on Financial Accounting
Book SynopsisThrough careful classification of the opportunities and challenges facing current financial regulatory bodies, the Research Handbook on Financial Accounting inspects the financial implications of our ever-changing modern economic and environmental climate. This Research Handbook covers a broad selection of topics ranging from globalization to sustainable accounting, providing highly relevant contemporary insights into important subject areas such as ESG reporting and crypto-assets accounting. Offering detailed illustrations of the benefits and costs of adopting international accounting standards, it explores significant current issues within the field of financial accounting, painting a fully up-to-date picture of the most recent accountancy trends. It details the intricacies of company and stakeholder interactions, and presents a growing need for changing accounting standards as businesses expand internationally. Academics of such disciplines as finance, accountancy, economics, and business administration will find this book to be of huge benefit. Due to its professional applicability, this Research Handbook will additionally be ideal for those working in the fields of accountancy, auditing, and financial analysis.Trade Review‘The business world is fast changing but accounting is perennially slow to catch up, always lagging seriously behind developments. This collection of important articles on key issues, such as accounting manipulations, intangibles, nonfinancial information, and corporate governance goes a long way in closing the gap between business reality and accounting. It is an important resource for CFOs, accountants, investors, and business students.’ -- Baruch I. Lev, Philip Bardes Professor Emeritus of Accounting and Finance, NYU, USTable of ContentsContents: Introduction to the Research Handbook on Financial Accounting 1 Luz Parrondo and Oriol Amat PART I GLOBALIZATION AND ACCOUNTING CONVERGENCE 1 The benefits and detriments of global accounting convergence 5 Madeline Trimble and Xiaoxiao Song PART II EARNINGS MANAGEMENT, ACCRUAL MANIPULATION, FRAUD, AND SOCIAL RESPONSIBILITY 2 Corporate Social Responsibility reporting and accounting 25 Seraina C. Anagnostopoulou 3 The impact of earnings management and the economic cycle on stress test results 45 Gregorio Labatut-Serer, Elisabeth Bustos-Contell and Salvador Climent-Serrano 4 Non-GAAP financial reporting: an ethical analysis 62 Steven M. Mintz, William F. Miller and Tara J. Shawver 5 Comprehensive red flag model for accounting fraud detection using qualitative and quantitative variables 87 Pilar Lloret Millán, Núria Arimany Serrat and Oriol Amat PART III SUSTAINABLE ACCOUNTING 6 Financial accounting and the natural environment: the case of climate change 105 Elena Carrión, Carlos Larrinaga and Antonio Mateo 7 Sustainability reporting regulation: current situation and future developments 120 Soledad Moya 8 EFRAG roadmap for new developments in ERS reporting 137 Luz Parrondo 9 Materiality in sustainability and integrated reporting contexts: an application of logics 155 Dannielle Cerbone and Warren Maroun PART IV FAIR VALUE AND INTANGIBLES IN ACCOUNTING 10 Outlining commitment and resistance to dominant accounting paradigms 170 Wayne van Zijl and Warren Maroun 11 Value-relevance of intangibles – a structured literature review 183 Olga Grzybek and Elena-Mirela Nichita PART V NEW TRENDS IN FINANCIAL ACCOUNTING 12 The use of non-financial information in financial reporting 212 Jordi Martí Pidelaserra 13 The role of the public interest in shaping corporate reporting: challenges for accounting research 231 Begoña Giner and Araceli Mora 14 The importance of corporate governance information and disclosure for investors 249 Raffaele Manini 15 Typology and classification of crypto-assets based on the MiCA regulatory framework: contributions and limitations 262 Luz Parrondo Index
£171.00
Pearson Education Economics Of The Public Sector
Book SynopsisAimed at undergraduates studying public sector economics, this text covers a comprehensive range of topics and provides a comparative perspective using data and policy ideas from a wide number of European countries.Table of Contents Introduction Economic Rationales for the State Equity and Efficiency Public Goods Externalities Asymmetric Information Benefit Analysis Public Choice Government Failure Taxation Tax Incidence and Efficiency Intertemporal Issues Taxes on Labour Social Insurance and the Welfare State Income Inequality Poverty Social Policy Pensions and Ageing Healthcare Education and Training Privatisation and Social Ownership Regulation and Competition Policy The Environment Federal Issues and the European Union
£77.99
Pearson Education Public Sector Accounting
Book SynopsisRowan Jones is a professor of Public Sector Accounting at the University of Birmingham Maurice Pendlebury is a professor of Accounting at Cardiff Business School Cardiff University. Table of ContentsContents Preface 1 The nature of the public sector The nature of government Governance and public management Public finance Public money Accountants and the public sector Further reading 2 Performance measurement Non-financial performance measurement Challenges of performance measurement Further reading 3 Fundamentals of accounting Elements of accounting Bases of accounting National accounting and government budgeting Further reading 4 Budgetary policies and processes The rational control cycle Fiscal years Budgeting for inputs, outputs and outcomes Budgetary processes Further reading 5 Form and contents of budgets Organizational structures and programmed structures Capital budgets Line-item, incremental budgets Output measurement and outcomes Zero-base reviews Further reading 6 Budgetary control Central financial control Devolved forms of financial control Budget reporting Further reading 7 Costing Organizational units, programmes and products Pricing and reimbursement Incremental changes in output Outsourcing Further reading 8 Financial reporting Form and content of published financial reports Accrual accounting special topics Policy-making Conceptual frameworks &
£66.99
Taylor & Francis Computable General Equilibrium Modeling
Book SynopsisMany books have been written on computable general equilibrium (CGE) modeling. However, there are certain important areas for economic policy that have been largely overlooked. This intermediate/advanced text presents the topic as a methodology for the analysis of macro and fiscal policies in modern economies while introducing levels of disaggregation that are beyond the scope of standard macro models.The book begins by presenting the historical and intuitive background of general equilibrium analysis. Moving on, computer software is introduced to derive numerical solutions for economic models. The authors provide examples of code, bringing in data sources that have become the foundations of CGE applications. The methodology presented here, which differs from other CGE books, includes financial assets, government budget deficits, and debt financing of private investment. These topics are analyzed in the context of dynamic optimization, generating endogenous variables such as Trade Review"A very clearly written and self-contained guide to applying state-of-the-art computable general equilibrium models to key issues in modern macroeconomics. The applications to developing economies are particularly compelling, including how to incorporate the underground economy and financial repression. An important reference for students, researchers, and practitioners."Kenneth Rogoff, Maurits C. Boas Professor of Economics, Harvard University, https://scholar.harvard.edu/rogoff"Computable General Equilibrium (CGE) modelling is an essential tool in economics. This book by a team led by one of the most eminent international scholars in CGE modelling will become the go-to for teaching this subject. Generally, students, researchers and practitioners will profit from the insights in this excellent volume."Jorge Martinez-Vazquez, Founding Director International Center for Public Policy, Georgia State University"This book provides a detailed and useful introduction for students of economics to CGE models. The book extends their applications to include areas such as monetary theory, tax evasion, development economics and others, areas that have become relevant in today’s environment."Vito Tanzi, PhD, Honorary President, International Institute of Public FinanceTable of Contents1. Introduction 2. Applications 3. Fixed points 4. Fixed points, continued 5. The linear economy and Kakutani’s theorem 6. Linear production technologies 7. Numerical Solutions; Some Examples 8. Standard closed economy CGE model 9. Incorporating intermediate inputs 10. Trade, the Armington Approach 11. Taxes and the government 12. Social accounting matrices (SAM) and the construction of a CGE model 13. Dynamic CGE models with Financial Assets 14. Financial assets in the dynamic CGE model. (continued) 15. Monetization and the introduction of a central bank 16. CGE Models and their Application to Developing Countries: The Example of Tax Evasion and the Underground Economy
£39.99
Taylor & Francis Ltd (Sales) Controlling the Money Supply Routledge Revivals
Book SynopsisIntended as a successor to Monetary Policy and Credit Control (Croom Helm, 1978; Routledge Revivals, 2013), this book, first published in 1982 with a revised edition in 1984, traces the changes in approach to monetary control in the U.K. throughout the 1970s, and the consequences for policy and the British economy. The book considers the widely-publicised proposals for reserve base' or monetary base' control of the financial system, including a critique of the 1980 Bank of England Green Paper. David Gowland concludes with an analysis of the 1979 Conservative Government's monetary policy. This is a very interesting title, of great relevance to students and academics researching recent British economic history and varying governmental approaches to monetary policy.Trade Review'David Gowland, guru and myth-dispeller on monetary economics, has become "the authority" to many teachers concerning has monetary policy works ... The exposition is enviably lucid ...' - The Times Educational Supplement'This blend of historical survey and economic analysis provides an excellent and ... readable guide to events and arguments for and against the policies successively adopted' - Public MoneyTable of ContentsPreface; 1. Introduction 2. Techniques of Monetary Control 3. Techniques of Monetary Control II: Portfolio Constraints and the Reserve Base System 4. Techniques of Control III 5. The New Approach 6. The History of Competition and Credit Control 7. Competition and Credit Control: An Analysis 8. The New ‘New Approach’ 9. The Labour Government’s Monetary Policy 10. Plus Ça Change?; Bibliography; Index
£35.76
Rlpg/Galleys The Fiscal Case against Statehood
Book SynopsisNew Mexico and Arizona joined the Union in 1912, despite the opposition from some of their residents. The Fiscal Case against Statehood examines the concerns of the people who lost the battle over statehood in the two territories. Moussalli examines their territorial and early state governments' fiscal behavior and reveals that while their fears of steep increases in the cost of government were well-founded, statehood also significantly improved their governments' accountability for their use of the public purse. She concludes that fiscal officials enabled statehood's growth in government by improving the financial reports and processes. Moussalli examines New Mexico's and Arizona's financial reports before and after statehood, and compares them to the state of Nevada's reports as a control. Through detailed, systematic analysis, Moussalli reveals the fiscal costs and accountability gains of statehood for the residents of New Mexico and Arizona. Trade ReviewStephanie D. Moussalli's study of spending changes that occurred when the territories of New Mexico and Arizona became states in 1912 tests the 'Leviathan' model that predicts that with more independence under statehood their governments would increase their taxing and spending. . . Moussalli documents how Arizona and New Mexico after statehood increased their spending over and above what they lost in federal finding. . . . Interesting sidelights in Moussalli's study include how government funds were lost through bank failures, such as occurred during the depression of 1920-21. * Southwestern Historical Quarterly *Moussalli’s book is truly an interdisciplinary study. . . . Historians of the development of nations, and in particular the transition of US territories into States of the Union, will find Moussalli’s analysis of Arizona an New Mexico’s road to statehood informative and innovative. ... A significant contribution of this book to accounting historians, especially those studying US governmental accounting, is the explanations and historical analysis of the financial reporting practices that were in place or were introduced during this period. * Accounting History Review *By illuminating a sparsely populated field, Moussalli shows that financial reports, budgets, audited reports and tax assessments can augment and challenge the written record. 'People say one thing, and do another.' Based on her pioneering analysis one might argue that government financial records are 'public policy' stripped of romance, laying bare the rhetoric and promises of politicians. Daunting and difficult work, Moussalli demonstrates that historical accounting scholarship rewards the diligent and creative scholar willing to stay on the trail. * Economic History Association *By illuminating a sparsely populated field, Moussalli shows that financial reports, budgets, audited reports and tax assessments can augment and challenge the written record. . . .Daunting and difficult work, Moussalli demonstrates that historical accounting scholarship rewards the diligent and creative scholar willing to stay on the trail. * Eh.Net: The Economic History Network *The Fiscal Case Against Statehood clearly shows the diffeculties engendered of getting politics out of property taxes in order to accomplish needed reforms. . . .The resulting book, The Fiscal Case Against Statehood, is a wonderful mix of history, economics, eithics, politics, accounting, and taxation. . . .Moussalli offers strong evidence that citiens' tax burdens did increase as a 'price' for statehood. . . .The list of people who woulod benefit from reading this book is quite long. First, the text is a must-read for state and local officals and politicians of Arizona and New Mexico; residents of both states will also find this account of their predecessors' opposition to statehood enlightening. Second, researchers in the sreas of tax, governmental accounting, history, policial science, economics, and ethics will also find a wealth of information. Third, this book will be a refreshing supplement to many university classes. Fourth, other potential users of this text include those teaching classes in United States history, political science, ethics, and economics who will enjoy the detailed supply of facts, figures and personalities involved in these territories' quest for statehood. * The Journal of the American Taxation Association *The Fiscal Case against Statehood is an interdisciplinary delight. Moussalli deftly blends accounting, history, economics, and public administration into a compelling story about the effects of statehood. Scholars interested in better understanding the growth of government or the evolution of accounting standards will benefit from a close read. -- Joshua Hall, Beloit CollegeThis book is both history of accounting as well as accounting for history. Through her meticulous research into interplay between political structure, politics, fiscal management and accounting, Moussalli’s work makes an impressive contribution to the sparsely populated branch of scholarship—political accounting. Although accounting is often depicted as an afterthought to structure of business and political organizations, Moussalli’s work tells the story of their co-evolution. Students of accounting, organizations, politics, and history will find it a rewarding reading and source of rich examples. A hundred years after creation of the states of New Mexico and Arizona out of territories, this highly readable book could inform the on-going political debate in India on breaking up large states of the union into smaller ones. -- Shyam Sunder, Yale UniversityTable of ContentsAcknowledgments Introduction Part I. The Money Chapter 1. Statehood and Leviathan Chapter 2. New Mexico’s Rocky Fiscal Road to Statehood Chapter 3. Arizona’s Rocky Fiscal Road to Statehood Chapter 4. The Statehood Gamble Chapter 5. The Birth of Leviathan Part II . The Books Chapter 6. Accountability and Statehood Chapter 7. The Talk: Management’s Discussion and Analysis Chapter 8. Accountants at the Service of the State: Reforming Property Tax Administration Chapter 9. Funds, Assets, Liabilities, Fiscal Years, and Report Timing Chapter 10. Interfund Transfers, Federal Subsidies, Revenues and Expenditures, Tax Rates, and Budgets Chapter 11. The Elements of Accountability Chapter 12. Conclusion: Statehood and Accountability, Leviathan and Accountants Appendix
£88.20
Pluto Press Following the Money Comparing Parliamentary
Book SynopsisExamines the ways in which parliamentary committees can enhance democratic governance.
£42.50
University Press of America The Budget Deficit and the National Debt
Book SynopsisThe Budget Deficit and National Debt analyzes and attempts to better understand the problems associated with the debt and deficit. The theme of this book parallels the Miller Center''s primary focus on governance and the presidency. The president is a key actor in submitting, approving, and administrating the budget. Therefore, the study of debt and deficit is in keeping with the Miller Center''s focus on governance and the presidency. The book is divided into four sections. The first section discusses the debt and deficit from a variety of political perspectives and ideological approaches. Three contributors, representing different schools of thought and professional backgrounds, provide separate frameworks for considering the budget and deficit. The first section contrasts liberal, conservative, and independent views and compares the effects of the deficit on federal and local governments. The second section provides an overview of the origins and growth of the deficit and its effec
£51.30
Emerald Publishing Limited Advances in Accountability Regulation Research
Book SynopsisDeals with a variety of topics in the field of advances in public interest accounting.Table of ContentsList of Contributors. Ad hoc Reviewers. EDITORIAL BOARD. Gender orientation, success and job satisfaction in accounting academia. Accounting for pollution: The effects of emissions trading. Arbitrators' perceptions of accounting data in assessing ability to pay. Communication networks of women and men in a public accounting firm: A comparative analysis. Applying critical discourse analysis: Struggles over takeovers legislation in New Zealand. Flat tax proposals: A current review, with a history of the arguments pro and con. Sustaining a habitus. The association between corporate environmental and financial performance. Measurement of corporate environmental performance: The role of regulatory enforcement policies in the oil and gas industry. An investigation of perceived discrimination and career advancement curtailment: The African-American female accountant's perspective. Commentary on: African-American female accountants: The stories and the statistics. Commentary on: An investigation of perceived discrimination and career advancement curtailment: The African-American female accountant's perspective.
£96.99
Emerald Publishing Limited ReInventing Realities vol10 Advances in Public
Book SynopsisAims to provide a forum for researchers concerned with appraising and significantly transforming conventional accounting theory, practice, teaching and research. This title recognizes and examines the effect of accounting practice on environmental issues and on the externalities imposed on local and global communities.Table of ContentsAccounting and the Problematique of Imperialism: Alternative Methodological Approaches to Empirical Research in Accounting in Developing Countries. (Owolabi M. Bakre). The Impact of Accounting on the Development of Writing and Numbering and the Correlation to Piaget's Experiments. (S.J. Baxendale, A.W. Faircloth). Accounting for Money: The Fair Value of Cash Assets and Deposit Liabilities. (B. Bergman). Bill and Hold Sales, Channel Stuffing, and Lots of Returns: The Effects of Revenue, Inventories and Receivables. (A.A. Cherry). The Effect of Media Publicity on Business Students Perceptions of Earnings Management. (R. Elias). Carbon Dioxide Emissions and Disclosures by Electric Utilities. (M. Freedman, B. Jaggi). Environmental Reporting and Resurrection of Social Accounting. (M. Freedman, A.J. Stagliano). The Tension between Accountors and Accountees: Evidence from the Reformed New Zealand Electricity Industry. (J. Hooks, D. Coy, H. Davey). The Economics of Accounting Crime. (F. Okcabol). Book Review of: Accounting and Emancipation: Some Critical Interventions. (T. Tinker). Reply to Critique of: Accounting and Emancipation: Some Critical Interventions. Some Good Questions, Some Inappropriate Targets? (S. Gallhofer, J. Haslam). Toppling Cultural Icons: Polish Women's Art Examines Gender and Democracy. (S. Penn).
£87.99
Rlpg/Galleys The Economics of Federal Credit Programs
Book Synopsis
£18.04
Rowman & Littlefield Publishers The 13 Trillion Question Managing the US
Book Synopsis The underexamined art and science of managing the federal government''s huge debt. Everyone talks about the size of the U.S. national debt, now at $13 trillion and climbing, but few talk about how the U.S. Treasury does the borrowingeven though it is one of the world''s largest borrowers. Everyone from bond traders to the home-buying public is affected by the Treasury''s decisions about whether to borrow short or long term and what types of bonds to sell to investors. What is the best way for the Treasury to finance the government''s huge debt? Harvard''s Robin Greenwood, Sam Hanson, Joshua Rudolph, and Larry Summers argue that the Treasury could save taxpayers money and help the economy by borrowing more short term and less long term. They also argue that the Treasury and the Federal Reserve made a huge mistake in recent years by rowing in opposite directions: while the Fed was buying long-term bonds to push investors into other assets, the Treasury was doing the oppositeselling investors more long-term bonds. This book includes responses from a variety of public and private sector experts on how the Treasury does its borrowing, some of whom have criticized the way the Treasury has been managing its borrowing.
£17.09
Rowman & Littlefield Publishers The Federal Budget
Book SynopsisThe federal budget impacts American policies both at home and abroad, and recent concern over the exploding budgetary deficit has experts calling our nation''s policies unsustainable and system-dooming. As the deficit continues to grow, will America be fully able to fund its priorities, such as an effective military and looking after its aging population? In this third edition of his classic book The Federal Budget, Allen Schick examines how surpluses projected during the final years of the Clinton presidency turned into oversized deficits under George W. Bush. In his detailed analysis of the politics and practices surrounding the federal budget, Schick addresses issues such as the collapse of the congressional budgetary process and the threat posed by the termination of discretionary spending caps. This edition updates and expands his assessment of the long-term budgetary outlook, and it concludes with a look at how the nation''s deficit will affect America now and in the futu
£23.75
Edward Elgar Publishing Ltd Fiscal Federalism
Book SynopsisThis reprinted edition of a classic and truly seminal book, written by one of the leading thinkers in the field, represents the first comprehensive treatment of the economic theory of multi-level government. The primary interest in the book will come from scholars and graduate students interested in multi-level public finance and public economics.Trade Review’This book is a reprint of a text that first appeared in 1972, the subjects it addresses are of the utmost importance, considering the events taking place at present. It revives the discussion of government intervention in the economy, pursuing the objectives of full employment, equitable income distribution and efficient resource allocation. Following the revolutionary idea of effective demand theory put forward by Keynes and Kalecki, who were against the 'classical' proposition that free market forces can achieve the best possible and most efficient level of economic activity, Oates argues that capitalist economies based on private ownership has no rewards for using all the existing available economic resources in society, in particular the labour force. Of equal importance, Oates argues that competitive economic systems are unable to reach the most desirable level of income distribution. Furthermore, Oates claims that oligopolistic markets that (according to Kalecki) are the natural structures of capitalist economies are unable to reach satisfactory solutions of productive resources, employment or a desirable distribution of income. Therefore this book, from a deep liberal perspective, acknowledges that markets on their own are inefficient; centralized structures are therefore required to modify decisions based on private interests. There is no doubt the topics covered in this book continue to be central themes under the political, economic and social conditions of the twenty-first century, especially important in the light of the present situation of low wages, massive unemployment and the economic recession, which began in 2008.’ -- Noemi Levy-Orlik, Review of Keynesian EconomicsTable of ContentsContents: Preface Introduction 1. An Economic Approach to Federalism 2. The Division of Functions Among Levels of Government 3. The Theory and Use of Intergovernmental Grants 4. Taxation and Debt Finance in a Federal System 5. An Empirical Study of Federal Finance 6. The Dynamics of Federalism Index
£33.20
Gregory Mostyn The Payroll Process 2022
Book Synopsis
£25.16
Taylor & Francis Ltd Constitutional Law and the EU Balanced Budget
Book SynopsisExploring the balanced budget rule as an economic standard and as a legal principle, this book explains the context and content of the balanced budget rule and presents a critical appraisal of its impact on legal systems, political institutions and social values, and particularly an evaluation of its constitutionalization in the European and national legal systems.Examining a range of perspectives on the balanced budget rule as a legal principle, a series of chapters investigate the feasibility and effectiveness of the balanced budget rule. The book considers the impact this may have on the separation of powers within the state, on democratic decision-making, on the European social model and on the protection of fundamental social rights within the European Union. It suggests that this impact goes beyond the ethical issue of the public debt considered as a burden placed on future generations, and beyond injunctions imposed by international financial institutions on national public finances. The transfiguration of fiscal discipline from an economic requirement into a legal rule demanding a balanced budget embodies a challenge to the political nature of the budgetary process while creating the flexibility needed in order to further fiscal federalism within the European Union.This book argues that the balanced budget rule is nothing more than it has always been: an instrument for devising public policies in a rational manner, a tool for conceiving qualitative choices regarding the well-being of citizens.Table of ContentsIntroduction - Balanced budget rule and/in the LawEric Oliva, Elena-Simina TanasescuPart I: Balanced Budget as Normative and Economic StandardChapter 1: Balanced budget as a substantive legal rule Gilbert Orsoni Chapter 2: On the economic concept of a balanced budget Thomas Stauffer Part II: Balanced Budget as Constitutional RuleChapter 3: The German Debt Brake Ralph Schenke Chapter 4: The Constitutional stakes of the "golden rule" Marc Verdussen Part III: Balanced Budget and Separation of Powers Chapter 5: Balanced budget rule and representative democracy Giulia Aravatinou Leonidi Chapter 6: The Financial Local Autonomy – A Tale of Balanced Budgets and Vertical Separation of Financial Power Simona Gherghina Chapter 7: Balanced budget rule and the transversality of agencies Bogdan Iancu Part IV: Balanced Budget, Governance and Fundamental Rights Chapter 8: Balanced budget rule and social rights George Katrougalos, Daphne Akoumaniaki Chapter 9: The organizational foundations the IMF’s doctrinal turn on fiscal policy after the Great Recession Cornel Ban Final remarks - Balanced Budgets: the Vanity of a PrincipleMichel Bouvier
£43.69
Taylor & Francis Ltd Building the 21st Century City through
Book SynopsisThis book introduces the fundamentals of this unique form of cross-sector collaboration. From understanding the responsibilities of government and industry partners to stewardship of taxpayer dollars, this guide empowers developers to deliver successful commercial, leisure, and industrial projects neither could undertake on their own.Table of Contents1. An Introduction to Public–Private Partnerships as a Development Paradigm. 2. P3 Tools: TIF, BIDS, Brownfields, and Eminent Domain. 3. Contracts: The Heart of Public–Private Partnerships. 4. How Cities Use PPPs to Spur Real Estate Development: A Look at Greenville, South Carolina. 5. Measuring the Costs and Benefits of a TIF-based Public–Private Partnership. 6. The Use of Public–Private Partnerships to Redevelop Greenville’s West End through a Minor League Baseball Stadium Development. 7. Innovation Districts and Misplaced Economic Development Incentives. 8. Industrial Development and Public–Private Partnership: The Enigma Case Study. 9. Partnering with Public Agencies to Revitalize Blighted Areas. 10. Leveraging P3 to Increase the Financial Upside of the Navy’s Underutilized Real Estate: A Case Study at Naval Air Station Oceania, VA.
£37.99
Taylor & Francis Ltd Development and Public Banks
Book SynopsisDevelopment finance institutions (DFIs), also known as public development banks (PDBs) are public financial institutions initiated and steered by governments with explicit official missions to promote public policy objectives, and public development banks (PDBs) are the main category. DFIs are experiencing a renaissance worldwide, but there is limited academic research examining their roles, operations, and effectiveness.This book attempts to fill this gap by bringing together world-renowned scholars who discuss in detail the economics and the social consequences of both development banks and public banks. Combining together, the chapters in this volume discuss topics from sustainability, development impact of financial instruments, a new development financial architecture, and the interaction with existing international rules like the Basel Accord. This book will be of particular interest to students, scholars, and researchers of development finance, global governaTable of ContentsIntroduction: Unleashing the Potential of Public Development Banks for Achieving Sustainable Development Goals Part 1: Development Banks 1. Matching Risks with Instruments in Development Banks 2. The Global Development Banks’ Architecture 3. Should National Development Banks be Subject to Basel III? 4. Can Development Banks Step Up to the Challenge of Sustainable Development? 5. Scaling Up Public Development Banks’ Transformative Alignment with the 2030 Agenda for Sustainable Development 6. From Global to Local: Subnational Development Banks in the Era of Sustainable Development Goal Part 2: Public Banks 7. Understanding Full Investment and the Potential Role of Public Banks 8. A Dynamic Theory of Public Banks (and Why it Matters) 9. Public Banks, Public Purpose, and Early Actions in the Face of Covid-19
£118.75
Taylor & Francis Finance
Book SynopsisNow in its fourth edition, Finance: The Basics is a clear and practical introduction to the world of finance. It thoroughly explains essential financial statements, tools, and concepts; fundamental financial instruments and transactions; and global financial participants, markets, and systems. This fully revised edition captures the most important aspects of a changing financial landscape, including: A new chapter dedicated to the emerging world of digital currencies, with a review of digital finance and a detailed discussion of regulated and unregulated digital currencies (including cryptocurrencies) New sections dealing with a range of social issues that directly impact on finance, including sustainability; environmental, social, and governance (ESG) and socially responsible investing (SRI) imperatives; microfinance; and impact investing Twelve updated real-world case studies ('Finance in Action' studies) and nine new case studies focuseTable of ContentsPART 1: Concepts and tools 1. The world of finance 2. The financial statements 3. Financial concepts and tools PART 2: Instruments and marketplaces 4. Common and preferred stock 5. Loans and bonds 6. Investment funds 7. Derivatives and insurance 8. Corporate finance 9. Digital Currencies 10. Financial Participations 11. The Global Financial Markets
£18.99
Taylor & Francis Public Debt in Kenya
Book SynopsisPublic debt in developing economies has increased dramatically over the last 20 years, with debt repayment obligations putting the livelihoods of millions of individuals at risk and threatening to stall progress toward lowering poverty rates and achieving long- term development objectives across many countries, especially in sub-Saharan Africa. Debt fragility is a systemic issue that affects many countries spanning different continents, regardless of the idiosyncratic nature of each countryâs system of government and drivers of growth. Kenya is one of these fragile economies, currently classified as an economy at high risk of default.This book gives a historical economic account of public debt in Kenya, dating back to the late 1800s. It describes the key episodes and events that resulted in the accumulation of debt and gives an intuitive understanding of the economic dynamics of debt during the precolonial, colonial, and postcolonial periods in Kenyaâs history. Existing studies on Kenyaâs public debt are either not comprehensive, choosing to focus on a narrow period, or are technical empirical analyses, rendering them inaccessible to a large audience. By describing the dynamics of public debt in Kenya, the book increases familiarity with a topic that has important implications for Kenya, and which has occupied a central stage in Kenyaâs policy debates in the recent past.History shows that contagion from economic crises is not unique and isolated to individual nations, thus the book is relevant not only for policy debates in Kenya, but also for other low- income and emerging economies within sub- Saharan Africa.Aaron Thegeya is an economist who obtained his Ph.D. in economics from the University of Oxford as a Rhodes Scholar. He was Senior Economic Advisor to the Deputy Chief of Staff, Executive Office of the President of Kenya, and has worked as an economist at the International Monetary Fund and the World Bank.
£50.34
Cambridge University Press Understanding Accountability in Democratic
Book SynopsisThis Element assesses the effectiveness of vertical accountability through elections and how interinstitutional accountability operates in checks-and-balances systems, along with the growing role of the courts. This title is also available as Open Access on Cambridge Core.Table of Contents1. Introduction: an interactionist view of accountability; 2. The crucial role of competitive elections in democratic accountability; 3. Deparliamentarization, horizontal accountability and judicialization; 4. Governance transformations and the policy role of the bureaucracy; 5. Managing accountability in monitory democracy; 6. Perceptions matter: overloads and felt accountability; 7. Conclusion: core messages; 8. Reference.
£16.15
John Wiley & Sons Inc Preventing Fraud and Mismanagement in Government
Book SynopsisDig to the root of public fraud with deep exploration of theory, standards, and norms Preventing Fraud and Mismanagement in Government identifies common themes in public fraud and corruption, describes the forces that drive them, and provides an objective standard of good practices with no political bent. From Bridgegate to Iran-Contra, this book walks through the massive scandals that resulted from public mismanagement and fraud to illustrate how deeply-entrenched, entity-specific norms can differ from actual best practices. The discussion includes the theoretical underpinnings of public fraud, and how intense corporate culture and limited exposure to outside practice standards can lead to routine deviation from normal behavior and moral standards. You''ll find a compendium of practices that illustrate actual norms, allowing you to compare your own agency''s culture and operations to standard practice, and contrast the motivations for fraud in the public and private sTable of ContentsForeword vii Acknowledgments ix About the Authors xiii Preface xv Introduction xix Chapter 1: Government and How It Works 1 Chapter 2: Public Finance and How Government Creates Cash Flow 61 Chapter 3: Accounting for Government 117 Chapter 4: Who Works in Government and What Is Their Motivation? 191 Chapter 5: Fraud in Public Agencies: Horse Trading or Stealing? 247 Chapter 6: Corrupt Policies and Actions 325 Chapter 7: Policing of Public Corruption and Fraud 371 Chapter 8: Final Thoughts 401 Appendix: Tables 457 Index 497
£56.25
John Wiley & Sons Inc Government and NotforProfit Accounting
Book Synopsis
£128.63
John Wiley & Sons Inc Real Frauds Found in Governments
Book SynopsisFrauds in governments are as unique as government entities themselves. In this book, you will learn about real-world government fraud, including cyber fraud, and your responsibilities when dealing with government.Analyzing several unique frauds that occurred in the sector, this book offers a comprehensive learning approach using examples, explanations of audit standards, and informative case studies. Key topics include: misappropriation of assets, external financial reporting, cyber fraud, management override, and improper use of procurement cards.Table of ContentsChapter 1 1-1 Case 1: External Financial Reporting 1-1 Chapter 2 2-1 Case 2: Misappropriation of Assets 2-1 Chapter 3 3-1 Case 3: Management Override 3-1 Chapter 4 4-1 Case 4: Procurement Cards 4-1 Chapter 5 5-1 Case 5: Cyber Fraud 5-1 Glossary Glossary 1 Index Index 1 Solutions Solutions 1 Chapter 1 Solutions 1 Chapter 2 Solutions 3 Chapter 3 Solutions 4 Chapter 4 Solutions 6 Chapter 5 Solutions 8
£52.25
John Wiley & Sons Inc Government and NotForProfit Accounting
Book SynopsisGovernment and Not-for-Profit Accounting: Concepts and Practices, 9th Edition delivers a comprehensive exploration of accounting and reporting standards and practices. Fully compliant with the latest changes in the GASB, FASB, and AICPA, this practical text encourages critical thinking about the rationale behind the rules and regulations. Issues of critical importance to the public and not-for-profit sectors are discussed at length.Table of ContentsPreface vii 1 The Government and Not- for- Profit Environment 1 How Do Governments and Not- For- Profits Compare With Businesses? 2 In Practice: Why Is State And Local Government Accounting Important? 6 What Other Characteristics of Governments and Not- For- Profits Have Accounting Implications? 9 How Do Governments Compare With Not-For- Profits? 12 What Are The Overall Purposes of Financial Reporting? 14 Who are The Users, and What are The Uses of Financial Reports? 14 What are The Specific Objectives of Financial Reporting As Set Forth By The GASB and The FASB? 17 Example: Clash Among Reporting Objectives 19 Do Differences In Accounting Principles Really Matter? 22 In Practice: Will Accounting Changes Make A Difference? 24 Who Establishes Generally Accepted Accounting Principles? 24 In Practice: Assessing the Profitability of An Athletic Program 25 In Practice: Governments and Not- For- Profits May Also Be Aggressive In Their Accounting 26 Summary 29 Key Terms In This Chapter 30 Questions For Review and Discussion 30 Exercises 31 Continuing Problem 33 Problems 33 Questions For Research, Analysis, And Discussion 37 2 Fund Accounting 38 What is a Fund? 39 What are the Key Elements of Government Financial Statements? 39 What Characterizes Funds? 41 Use of Multiple Funds to Account for An Entity 44 Basis of Accounting and Measurement Focus 45 Example: Fund Accounting in a School District 46 Major VS. Nonmajor Funds 49 How Can Funds be Combined and Consolidated? 49 What are the Main Types of a Government’s Funds? 59 What’s Notable About Each Type of Governmental Fund? 61 What’s Notable About Each Type of Proprietary Fund? 64 What’s Notable About Each Type of Fiduciary Fund? 70 What is Included in a Government’s Annual Comprehensive Financial Report (ACFR)? 71 Example: Government-Wide Statement of Activities 74 How Do the Funds and Annual Reports of Not-For-Profits Differ From Those of Governments? 75 Summary 78 Key Terms In This Chapter 80 Exercise for Review and Self-Study 80 Questions for Review and Discussion 81 Exercises 82 Continuing Problem 85 Problems 86 Questions for Research, Analysis, and Discussion 91 Solution to Exercise for Review and Self-Study 92 3 Issues of Budgeting and Control 95 What are the Key Purposes of Budgets? 96 Why is More Than One Type of Budget Necessary? 96 How are Expenditures and Revenues Classified? 98 Why are Performance Budgets Necessary? 99 What are the Key Phases of the Budget Cycle? 101 In Practice: Budgeting In The Midst of a Pandemic 103 On What Basis of Accounting are Budgets Prepared? 105 In Practice: States Balance Their Budgets the Painless Way 106 In Practice: The Cost of GAAP 107 In Practice: Balancing the Budget by Selling Assets to Yourself 108 What Cautions Must be Taken in Budget-to-Actual Comparisons? 108 How Does Budgeting in Not-For-Profit Organizations Compare with that in Governments? 111 How Do Budgets Enhance Control? 112 What are the Distinctive Ways Governments Record Their Budgets? 114 Example: Budgetary Entries 115 An Alternative Method: Crediting or Debiting the Difference Between Revenues and Expenditures to “Budgetary Control” 117 How Does Encumbrance Accounting Prevent Overspending? 117 Example: The Encumbrance Cycle—Year 1 118 Example: The Encumbrance Cycle—Year 2 120 Example: Impact of Encumbrances on Fund Balance 121 Are Budgetary and Encumbrance Entries Really Needed? 124 Summary 125 Key Terms in this Chapter 125 Exercise for Review and Self-Study 126 Questions for Review and Discussion 126 Exercises 127 Continuing Problem 131 Problems 131 Questions for Research, Analysis, and Discussion 139 Solution to Exercise for Review and Self-Study 139 4 Recognizing Revenues in Governmental Funds 141 Why and How Do Governments Use the Modified Accrual Basis? 141 What are the Main Types of Nonexchange Revenues and the Limitations on How and When They Can be Used? 145 How Should Property Taxes and Other Imposed Nonexchange Revenues be Accounted for? 146 I n Practice: In Practice: Just as it did with individuals, corona viruses make some governments far more sick than others 146 Example: Property Taxes 148 Example: Fines 153 How Should Sales Taxes and Other Derived Tax Revenues be Accounted for? 154 Example: Sales Taxes 154 Example: Sales Taxes Collected by State 156 Example: Income Taxes 157 What are Tax Abatements and Why and How Must They be Disclosed? 159 How Should Grants and Similar Government-Mandated and Voluntary Nonexchange Revenues be Accounted For? 160 Example: Unrestricted Grant with Time Requirement 161 Example: Grant with Purpose Restriction 162 Example: Reimbursement (Eligibility Requirement) Grant 162 Example: Unrestricted Grant with Contingency Eligibility Requirement 163 Example: Endowment Gift 163 Example: Pledges 163 Example: Donations of Land for Differing Purposes 164 Example: On-Behalf Payments 167 How Should Sales of Capital Assets be Accounted For? 167 Example: Sales of Capital Assets 168 How Should Licenses, Permits, and Other Exchange Transactions be Accounted for? 169 Example: License Fees 169 How Should Governments Report Revenues in their Government-Wide Statements? 170 Summary 171 Key Terms In This Chapter 173 Exercise for Review and Self-Study 173 Questions for Review and Discussion 174 Exercises 174 Continuing Problem 178 Problems 178 Questions for Research, Analysis, and Discussion 184 Solution to Exercise for Review and Self-Study 185 5 Recognizing Expenditures in Governmental Funds 187 Hierarchical Approach to Transaction Analysis 187 How is the Accrual Concept Modified for Expenditures? 189 How Should Wages and Salaries be Accounted for? 190 Example: Wages and Salaries 190 How Should Compensated Absences Be Accounted For? 191 In Practice: Changing the Pay Date by One Day 191 Example: Vacation Leave 192 Example: Sick Leave 193 Example: Sabbatical Leave 196 How Should Pensions and Other Postemployment Benefits Be Accounted For? 197 Example: Pension Expenditure 197 How Should Claims and Judgments Be Accounted For? 198 Example: Claims and Judgments 198 How Should the Acquisition and Use of Materials and Supplies Be Accounted For? 200 Example: Supplies 200 How Should Prepayments Be Accounted For? 203 Example: Prepayments 203 How Should Capital Assets Be Accounted For? 205 Example: Capital Assets 205 Example: Installment Notes 206 Example: Capital Leases 207 How Should Interest and Principal on Long-Term Debt Be Accounted For? 208 Example: Long-term Debt 209 In Practice: California School Children May Pay for Their Own Education 210 How Should Nonexchange Expenditures be Accounted for? 212 Example: Unrestricted Grant with Time Requirement 212 Example: Grant with Purpose Restriction 213 Example: Reimbursement (Eligibility Requirement) Grant 213 How Should Interfund Transactions Be Accounted For? 214 Example: Interfund Transfer 215 Example: Interfund Purchase/Sale 215 How Should Revenues, Expenditures, and Other Financing Sources and Uses Be Reported? 218 In Practice: Is the Coronavirus Pandemic an Extraordinary or Special Event? 218 What is the Significance of the Current Financial Governmental Fund Statements? An Overview 219 Summary 220 Key Terms In This Chapter 221 Exercise for Review and Self-Study 221 Questions for Review and Discussion 222 Exercises 223 Continuing Problem 227 Problems 227 Questions for Research, Analysis, and Discussion 233 Solution to Exercise for Review and Self-Study 233 6 Accounting for Capital Projects and Debt Service 236 How do Governments Account for Capital Projects Funds? 237 Example: Bond Issue Costs 239 Example: Bond Premiums and Discounts 239 Comprehensive Example: Main Types of Transactions Accounted for in Capital Projects Funds 241 How do Governments Account for Resources Dedicated to Debt Service? 245 Comprehensive Example: Main Types of Transactions Accounted for in Debt Service Funds 246 How do Governments Handle Special Assessments? 250 In Practice: Use and Abuse of Special Assessments 252 In Practice: What We Might Learn from “Net Investment in Capital Assets” 256 Why is Arbitrage a Concern of Governments? 256 How can Governments Benefit from Debt Refundings? 258 Example: Debt Refundings 258 Example: In-Substance Defeasance 260 In Practice: Current and Advance Refundings 261 Summary 263 Key Terms in This Chapter 264 Exercise for Review and Self-Study 264 Questions for Review and Discussion 265 Exercises 265 Continuing Problem 270 Problems 270 Questions for Research, Analysis, and Discussion 277 Solution to Exercise for Review and Self-Study 278 7 Capital Assets and Investments in Marketable Securities 281 What Accounting Practices Do Governments Follow for General Capital Assets? 282 Acquiring and Placing Value on Capital Assets 285 Example: Trade-Ins 285 Why and How Should Governments Report Infrastructure? 287 In Practice: Nation’s Infrastructure Earns a Cumulative Grade of C-287 In Practice: Fair Values May (Or May not) Facilitate Sales Decisions 292 How Should Governments Account for Assets that Are Impaired? 294 Example: Restoration Approach 294 Example: Service Units Approach 295 Example: Deflated Depreciated Replacement Cost Approach 296 What Are the Critical Issues with Respect To Marketable Securities And Other Investments? 297 Investments Should Be Reported at Fair Values 297 Example: Investment Income 300 I n Practice: Some Governments May Make Suboptimal Investment Decisions in Order to Avoid Financial Statement Volatility 301 Example: Interest Income 303 In Practice: One Common-Type Derivative 305 In Practice: Investment Debacles 305 In Practice: Common Sense Investment Practices 307 Summary 307 Key Terms In This Chapter 308 Exercise for Review and Self-Study 308 Questions for Review and Discussion 309 Exercises 309 Continuing Problem 312 Problems 313 Questions for Research, Analysis, and Discussion 320 Solution to Exercise for Review and Self-Study 320 8 Long-Term Obligations 321 Why is Information on Long-Term Debt Important to Statement Users? 322 Can Governments and Not-For-Profits Go Bankrupt? 322 In Practice: It is not So Easy to Declare Municipal Bankruptcy 323 How Do Governments Account for Long-Term Obligations? 325 Example: Accounting for Bonds in Government-Wide Statements 327 In Practice: Valuing a Lottery Prize 328 What Constitutes a Government’s Long-Term Debt? 329 Example: Demand Bonds 331 Example: Bond Anticipation Notes 332 Example: Tax Anticipation Notes 333 Example: Lessee Accounting 335 Example: Lessor Accounting 336 Example: Overlapping Debt 343 In Practice: 49Ers Score Big in the Financial Arena 346 I n Practice: Tobacco Bonds Are Both Risky and Inconsistent with Government Policies 347 What Other Information Do Users Want to Know About Outstanding Debt? 347 Example: Debt Margin 349 What are Bond Ratings, and Why are They Important? 351 In Practice: Bond Ratings 352 Summary 352 Key Terms in This Chapter 354 Exercise for Review and Self-Study 354 Questions for Review and Discussion 354 Exercises 355 Continuing Problem 359 Problems 359 Questions for Research, Analysis, and Discussion 365 Solution to Exercise for Review and Self-Study 366 9 Business-Type Activities 367 What Types of Funds Involve Business-Type Activities? 368 Why Do Governments and Not-For-Profits Engage in Business-Type Activities? 368 Should Business-Type Activities be Accounted for Differently than Governmental Activities? 369 What are the Three Basic Statements of Proprietary Fund Accounting? 371 What Accounting Issues are Unique to Enterprise Funds of Governments? 377 Example: Revenue Bond Proceeds as Restricted Assets 380 Example: Landfill Costs in an Enterprise Fund 382 Example: Pollution Remediation Costs in an Enterprise Fund 385 What are Internal Service Funds, and How are they Accounted For? 386 Example: Internal Service Fund Accounting 390 In Practice: Full-Cost Pricing May Encourage Dysfunctional Decisions 392 Accounting for Insurance Premiums 394 Example: Insurance Premiums 395 Example: Self-Insurance in a General Fund 396 How are Proprietary Funds Reported? 397 Example: Eliminating Interfund Balances and Transactions 399 PPPs and APAs 403 Example: Public-Private Partnership (PPP) 404 Example: PPP But Not a SCA 406 In Practice: Want to Own a Bridge? 409 What Do Users Want to Know About Revenue Debt? 409 Summary 411 Key Terms in This Chapter 412 Exercise for Review and Self-Study 413 Questions for Review and Discussion 413 Exercises 414 Continuing Problem 418 Problems 418 Questions for Research, Analysis, and Discussion 424 Solution to Exercise for Review and Self-Study 425 10 Pensions and Other Fiduciary Activities 426 Why is Pension Accounting so Important? 426 In Practice 428 How Do Defined Contribution Plans Differ from Defined Benefit Plans? 429 In Practice: Defined Benefit Plans Are More Efficient Than Defined Contribution Plans 430 In Practice: Can Defined Benefit Plans Be Saved? 431 What is the Relationship Between An Employer and its Pension Plan? 432 How Should the Pension Expense in Full Accrual Statements be Determined? 435 Example: The Pension Expense 437 How Should the Pension Expenditure In Governmental Funds be Determined? 441 What Special Problems Do Multiple-Employer Cost-Sharing Plans Pose? 441 How Should The Pension Plan be Accounted for? 442 What Types of Disclosures are Required? 444 How Should Post-Employment Benefits Other Than Pensions (OPEB) be Accounted for? 445 What Are Fiduciary Funds? 446 I n Practice: Difficulty of Determining Whether an Activity is Fiduciary or Governmental 451 Should Investment Income of A Permanent Fund be Reported in the Permanent Fund Itself or The Beneficiary Fund? 454 Example: Expendable Investment Income 455 Summary 455 Key Terms in This Chapter 457 Exercise for Review and Self-Study 457 Questions for Review and Discussion 458 Exercises 458 Continuing Problem 461 Problems 461 Questions for Research, Analysis, and Discussion 466 Solution to Exercise for Review and Self-Study 467 11 Issues of Reporting, Disclosure, and Financial Analysis 469 How Can a Government Prepare Government-Wide Statements from Fund Statements? 469 Why is the Reporting Entity an Issue for Governments and Not-For-Profits? 471 Example: The Reporting Entity 472 What Criteria Have Been Established for Government Reporting Entities? 473 Example: Financially Accountable Component Units 474 Example: Fiscal Dependency 475 Example: Blended Component Units 476 Example: A Closely Affiliated Organization 479 Example: Application of Current Standards 480 What Other Elements Make Up the Annual Comprehensive Financial Report? 482 What are the Reporting Requirements for Special-Purpose Governments? 487 How Can A Government’s Fiscal Condition be Assessed? 488 I n Practice: Balanced Budget Requirements Don’t Always Result in Balanced Budgets 497 Drawing Conclusions 504 Summary 509 Key Terms in This Chapter 511 Exercise for Review and Self-Study 511 Questions for Review and Discussion 512 Exercises 512 Continuing Problem 516 Problems 516 Questions for Research, Analysis, and Discussion 520 Solution to Exercise for Review and Self-Study 521 12 Not-for-Profit Organizations 523 Who’s in Charge? 523 What Should be The Form And Content of Financial Statements? 524 In Practice 526 What Is An Endowment? 527 Reporting Revenues and Expenses 529 Example: Reporting Revenues and Expenses 530 Reporting Cash Flows 535 What are The Main Types of Contributions, and How Should Pledges Be Accounted For? 538 In Practice: Even the Very Wealthy Sometimes Renege on Their Contributions 539 Example: Pledges 540 When Should Use-Restricted (Purpose-Restricted) Contributions Be Recognized? 542 Example: Use-Restricted Contributions 542 In Practice: A Gift with Strings Attached 543 Should Noncash Contributions be Recognized? 544 Example: Noncash Contributions 545 Example 545 Example: Examples of Contributed Services 546 In Practice 546 Should Receipts of Collection Items be Recognized As Revenues? 547 When Should Conditional Promises be Recognized? 547 Example: Conditional Promises 548 How Should “Pass-Through” Contributions Be Accounted For? 548 Example: A Federated Fund-Raising Organization 549 Example: A Foundation That Transfers Assets to a Specified Organization 549 Example: A Foundation That Supports a Related Organization 549 When Should Gains and Losses On Investments be Recognized? 551 Example: Investment Gains 551 Should Endowment Gains Be Considered Net Additions To Principal Or Expendable Income? 552 Example: Investment Gains 553 What Are Split Interest Agreements, and How Should They be Accounted For? 554 How Should Depreciation Be Reported? 555 Example: Depreciation 555 What Issues Does A Not-For-Profit Face In Establishing Its Reporting Entity? 556 Comprehensive Example: Museum of American Culture 558 How Should The Costs of Fund-Raising Activities Be Determined? 566 Criteria for Allocating A Portion of Costs To Program or Management Functions 566 Example: Allocating Charitable Costs 568 How Can A Not-For-Profit’s Fiscal Condition Be Assessed? 569 In Practice: Not-For-Profits, Like Corporations, Tainted by Scandals 571 Summary 573 Key Terms In This Chapter 574 Exercise for Review and Self-Study 574 Questions for Review and Discussion 577 Exercises 578 Problems 582 Solution to Exercise for Review and Self-Study 586 13 Colleges and Universities 587 What Unique Issues do Colleges and Universities Face? 587 Standards for Public Colleges and Universities 589 Standards for Private Not-For-Profit Colleges and Universities 590 Accounting for Revenues and Expenses 597 In Practice: Which Set of Standards Do We Follow? 598 In Practice: From Public to Private 599 In Practice: How Should a University Classify a Gift that May not Be a Gift? 600 Example: Tuition and Fee Revenues 600 Other Issues 602 Example: Grants 603 Example: Student Loans 604 In Practice: How Auxiliary Enterprises Can Be Misused 605 Comprehensive Example: Mars University 606 Evaluating The Fiscal Wherewithal of Colleges And Universities 610 In Practice: Colleges on the Brink 612 Summary 613 Key Terms In This Chapter 613 Exercise for Review and Self-Study 613 Questions for Review and Discussion 616 Exercises 616 Problems 619 Solution to Exercise for Review and Self-Study 623 14 Health-care Providers 625 In Practice: Hospitals Face Economic Challenges While Also Implementing Policy Changes 626 What Unique Issues do Health-Care Providers Face? 627 What are the Basic Financial Statements? 628 How are Key Revenues and Expenses Recognized? 633 Example: Patient Care Revenues 634 Example: Implicit Price Concessions 635 Example: Capitation Fee Revenues 636 Example: Charity Care 637 Example: Malpractice Claims 638 Example: Retrospective Premiums 639 Comprehensive Example: Medical Center Hospital 639 How can the Fiscal Wherewithal of Health-Care Organizations be Evaluated? 645 In Practice: Financial Problems not Caused by Single Issue 646 Summary 648 Key Terms in This Chapter 649 Exercise for Review and Self-Study 649 Questions for Review and Discussion 649 Exercises 650 Problems 654 Solution to Exercise for Review and Self-Study 658 15 Auditing Governments and Not-for-Profit Organizations 659 How Do Audits Of Governments and Not-For-Profits Differ from Those of Businesses? 660 How Has The Yellow Book Influenced Governmental and Not-For-Profit Auditing? 660 What Types of Audits Do Governments Conduct? 662 What Levels of Standards are Applicable To All Engagements? 662 In Practice: To Whom Should a City Auditor Report? 663 What are Performance Audits? 667 Key Differences Between Financial And Performance Audits 667 In Practice: Targeting Seemingly Trivial Activities 670 Example: Evidence Gathering 673 In Practice: Findings Must Relate to Program Objectives 674 How Have The Single Audit Act and Other Pronouncements Influenced Auditing? 675 What Approach Do Auditors Take In Performing Single Audits? 676 What Reports Result From Single Audits? 679 What Unique Ethical Issues Do Governmental and Not-For-Profit Accounting and Auditing Present? 682 Example: Ethical Dilemma 684 Summary 686 Key Terms In This Chapter 687 Exercise for Review and Self-Study 687 Questions for Review and Discussion 688 Exercises 688 Problems 690 Cases in Ethics 694 Solution to Exercise for Review and Self-Study 696 16 Federal Government Accounting 697 Which Agencies are Responsible for Federal Accounting and Reporting? 700 What Constitutes the Federal Budget? 703 What Constitutes the Federal Government Reporting Entity? 705 What are the Form and Content of Government-Wide Federal Statements? 707 What Types of Accounts are Maintained by Federal Entities? 709 What Statements are Required of Federal Agencies? 710 What are Other Key Features of the FASAB Model? 712 Example: Subsidized Loan 721 Example: Loan Guarantees 722 What Else Constitutes the Federal Government’s Reporting System 724 What are the Key International Trends in Governmental Accounting? 725 An International Standard-Setting Agency 726 Summary 727 Key Terms in This Chapter 728 Exercise for Review and Self-Study 728 Questions for Review and Discussion 729 Exercises 730 Problems 733 Solution to Exercise for Review and Self-Study 737 17 Managing for Results 739 What Role Do Accountants Play in the Management Cycle of Governments and Not-For-Profits? 740 How Can the Limits of Traditional Budgets Be Overcome? 741 What are the Characteristics of Sound Operational Objectives? 743 What are the Perils of Establishing Operational Objectives? 746 I n Practice: A Classic Case of Reliance on Misspecified Objectives (Two Perspectives of the Vietnam War) 747 How Do Program Budgets Relate Expenditures to Operational Objectives? 748 Advantages and Disadvantages of Program Budgets 753 How Should Service Efforts and Accomplishments Be Reported? 755 How are Capital Expenditures Planned and Budgeted Within a Framework of Operational Objectives? 762 Example: Benefits Are Cash Savings 764 Example: Choosing among Options with Similar Benefits 765 In Practice: September 11 Victim Compensation Fund 767 Summary 769 Key Terms in This Chapter 770 Exercise for Review and Self-Study 770 Questions for Review and Discussion 770 Exercises 771 Problem 774 Solution to Exercise for Review and Self-Study 778 Glossary G-1 Value Tables VT-1 Index I-1
£162.40
Taylor & Francis Ltd Monetary Equilibrium and Nominal Income Targeting
Book SynopsisThis book examines the case of nominal income targeting as a monetary policy rule. In recent years the most well-known nominal income targeting rule has been NGDP (level) Targeting, associated with a group of economists referred to as market monetarists (Scott Sumner, David Beckworth, and Lars Christensen among others). Nominal income targeting, though not new in monetary theory, was relegated in economic theory following the Keynesian revolution, up until the financial crisis of 2008, when it began to receive renewed attention. This book fills a gap in the literature available to researchers, academics, and policy makers on the benefits of nominal income targeting against alternative monetary rules. It starts with the theoretical foundations of monetary equilibrium. With this foundation laid, it then deals with nominal income targeting as a monetary policy rule. What are the differences between NGDP Targeting and Hayek's rule? How do Table of ContentsIntroduction; Chapter 1: Free Banking and Monetary Equilibrium; Chapter 2: Nominal Income Targeting and the Productivity Norm; Chapter 3: Nominal Income Targeting and Monetary Rules; Chapter 4: Nominal Income Targeting and Monetary Disequilibrium; Chapter 5: Nominal Income Targeting as Market Outcome versus Policy Outcome; Chapter 6: The 2008 Financial Crisis; Chapter 7: Monetary Reforms Towards Nominal Income Targeting
£128.25
Taylor & Francis Ltd American Public School Finance
Book SynopsisDesigned for aspiring school leaders, this text presents the realities of school finance policy and issues, as well as the tools for formulating and managing school budgets. In an era of dwindling fiscal support for public schools, increasing federal mandates, and additional local budget requirements, educational leaders must be able to articulate sound finance theory and application. The authors move beyond coverage found in other texts by providing critical analysis and unique chapters on misconceptions about school finance; fiscal capacity, fiscal effort, adequacy, and efficiency; demographic issues; and spending and student achievement. Examining local, state, and federal education spending, this text gives readers the foundation to understand school finance and knowledgeably educate colleagues, parents, and other stakeholders about its big-picture issues, facts, and trends. The new edition of American Public School Finance will help educational leaders at all stages ofTrade ReviewThe 3rd edition of American Public School Finance builds on the previous two editions and provides up-to-date information and statistics on current topics and issues. The focus questions, case studies, and chapter questions/assignments provide instructors with resources to teach and assess student understanding of key concepts and information. Most important, Owings and Kaplan write in a style that is scholarly, but that graduate students in school leadership can understand and emulate. Finally, this new edition coordinates the chapter content with the ten Professional Standards for Educational Leaders (PSEL) making it easier for professors to map their course content and key assessments to the standards.—Marily Hirth, Associate Professor, Educational Leadership and Policy Studies, Purdue UniversityTable of ContentsPrefaceAcknowledgmentsChapter 1. Misconceptions about School Finance Chapter 2. History of School Finance in the United StatesChapter 3. The Legal Framework for Financing Public EducationChapter 4. Education as an Investment in Human CapitalChapter 5. Taxation IssuesChapter 6. Fiscal Capacity and Fiscal Effort Chapter 7. Equity, Adequacy, and Fiscal Efficiency Chapter 8. The Structure of School Finance SystemsChapter 9. Demographics and School FinanceChapter 10. Budgeting: Applying Policy ValuesChapter 11. Spending and Student Achievement Chapter 12. Critical and Emerging School Finance Issues
£65.54
Taylor & Francis Ltd The History of Actuarial Science Vol II
Book SynopsisA book which covers the key period in the history of actuarial science from the mid-17th century to the early 19th century. There are reprints of the most important treatises, pamphlets, tables and writings which trace the development of the actuarial industry.
£73.14
McGraw Hill LLC Connect Access Card for Public Finance
Book Synopsis
£127.22
McGraw Hill Education India LooseLeaf for Public Finance
Book Synopsis
£174.60
McGraw-Hill Education ISE Essentials of Accounting for Governmental and
Book SynopsisThe focus of Copley''s Essentials of Accounting for Governmental and Not-for-Profit Organizations, 14th edition is on the preparation of external financial statements which is a challenge for governmental reporting. Consistent with previous editions, the new 14th edition is best suited for instructors wanting to provide students with more concise coverage of the material with an approach similar to that used in practice. Specifically, day to day events are recorded at the fund level using the basis of accounting for fund financial statements. Governmental activities are recorded using the modified accrual basis. The fund-basis statements are then used as input in the preparation of government-wide statements. The preparation of government-wide statements is presented in an Excel worksheet.Table of ContentsPrefaceChapter 1: Introduction to Accounting and Financial Reporting for Governmental and Not-for-Profit OrganizationsChapter 2: Overview of Financial Reporting for State and Local GovernmentsChapter 3: Modified Accrual Accounting: Including the Role of Fund Balances and Budgetary AuthorityChapter 4: Accounting for the General and Special Revenue FundsChapter 5: Accounting for Other Governmental Fund Types: Capital Projects, Debt Service, and PermanentChapter 6: Proprietary FundsChapter 7: Fiduciary FundsChapter 8: Government-Wide Statements, Capital Assets, Long-Term Debt Chapter 9: Advanced Topics for State and Local GovernmentsChapter 10: Accounting for Private Not-for-Profit OrganizationsChapter 11: College and University AccountingChapter 12: Accounting for Hospitals and Other Health Care ProvidersChapter 13: Auditing, Tax-Exempt Organizations, and Evaluating PerformanceChapter 14: Financial Reporting by the Federal GovernmentGlossary: Governmental and Not-for-Profit Accounting TerminologyIndex
£58.89
Taylor & Francis Inc Economic and Financial Analysis for Criminal
Book SynopsisFrom small law offices to federal agencies, all entities within the justice system are governed by complicated economic factors and face daily financial decision-making. A complement to Strategic Finance for Criminal Justice Organizations, this volume considers the justice system from a variety of economic and financial perspectives and introduces quantitative methods designed to improve the efficiency and effectiveness of organizations in both the non-profit and for-profit sectors. Using only a minimum of theory, Economic and Financial Analysis for Criminal Justice Organizations demonstrates how to make decisions in the justice system using multiple financial and economic models. Designed for readers with little knowledge of advanced mathematics, quantitative analysis, or spreadsheets, the book presents examples using straightforward, step-by-step processes with Excel and Linux Calc spreadsheet software.A variety of different typeTable of ContentsShow Me Your License: Introductory Concepts. Innocent or Guilty? Perspectives of Decisions. A 25-to-Life Sentence: Strategic Economic and Financial Decisions. The Restitution Order: Capitalization and Executive Responsibility. How Do We Slice the Pie? Foundations of Economics. Tools of the Trade: Foundations of Financial Decisions. Following the Money: Capital Budgeting. Pay Me Now or Pay Me Later? The Minimum Attractive Rate of Return. Lucky Number 7: Concepts of Probability and Mathematical Reasoning. The Odds Are Against Us: Probability Distributions and Mathematical Reasoning. Is This the Line? Queuing Theory. Risky Business: Sensitivity and Scenario Analyses. Not 007, But … Bond Analysis. Buy Low or Sell High? Stock Analysis. How Do We Measure Up? Ratio Analysis. Buyer Beware: Leasing versus Purchasing. Is It Worth Your Time? Cost–Benefit and Break-Even Analyses. The Crystal Ball: Predictive Analysis. How Do We Relate? With Correlation! Show Me the Money: Benefits Analysis. The Shift Briefing: Multiple Perspectives. Appendix A: Additional Techniques of Analysis—Modified Internal Rate of Return.Appendix B: Tickets versus Warnings—Options Analysis.Appendix C: Modified Accelerated Cost Recovery System (MACRS) Tables. Appendix D: Analytical Tree Constructs. Appendix E: Bayes Theorem. Appendix F: Hypothesis Testing. Index.
£156.75
New York University Press China The United States and the Future of Central
Book SynopsisThe first of a three-volume series on the interaction of the US and China in different regions of the world, China, the United States, and the Future of Central Asia explores the delicate balance of competing foreign interests in this resource-rich and politically tumultuous region. Editor David Denoon and his internationally renowned set of contributors assess the different objectives and strategies the U.S. and China deploy in the region and examine how the two world powers are indirectly competitive with one another for influence in Central Asia. While the US is focused on maintaining and supporting its military forces in neighboring states, China has its sights on procuring natural resources for its fast-growing economy and preventing the expansion of fundamentalist Islam inside its borders. This book covers important issues such as the creation of international gas pipelines, the challenges of building crucial transcontinental roadways that must pass through countries facing insurTrade ReviewIn a time of increasing geopolitical uncertainty and intensifying Sino-US interactions in so-called & third areas, this timely collection of high quality essays breaks from outmoded ways of academic and policy thinking to identify a host of emerging governance, security and economic challenges that Central Asia poses for both Washington and Beijing. This volume offers valuable lessons about each of these external power's & tools of influence, their co-existence in practice, and the extent to which they can actually shape regional developments according to their respective strategic priorities. -- Alexander Cooley,author of Great Games, Local Rules: The New Great Power Contest in Central AsiaUntil the collapse of the USSR, China's western border was seen as the Beijing's & back door. This collection documents its emergence as a new front door, and analyzes its implications for US-China relations. Readers of this well-crafted volume will inadvertently be led to ask whether, and how, Central Asian countries can take charge of their own security, or at least shape it. -- S. Frederick Starr,author of Lost Enlightenment: Central Asia's Golden Age from the Arab Conquest to TamerlaneTable of ContentsIntroduction 1. Alternative Views of Central Asia's Future 3 David B. H. Denoon 2. Walls and Windmills: Economic Development in Central Asia 20 Nazgul Jenish 3. Factoring the Foreign Policy Goals of the Central Asian States 75 Marlene Laruelle The Outside Powers 4. Both Epicenter and Periphery: U.S. Interests in Central Asia 101 Andrew Kuchins and Shalini Sharan 5. Chinese and Russian Economic Interests in Central Asia: Comparative Analysis 130 Li Xin and Xin Daleng 6. The Strategic Interests of China and Russia in Central Asia 154 Xing Guangcheng 7. Life after Divorce: Russia, Central Asia, and Two Decades of Tumultuous Relations 173 Alisher Khamidov 8. Europe in Central Asia: Political Idealism and Economic Pragmatism 209 Sebastien Peyrouse 9. Japan and Korea in Central Asia: Economic Observations 237 Edward J. Lincoln
£30.40
New York University Press China The United States and the Future of Central
Book SynopsisThe first of a three-volume series on the interaction of the US and China in different regions of the world, China, the United States, and the Future of Central Asia explores the delicate balance of competing foreign interests in this resource-rich and politically tumultuous region. Editor David Denoon and his internationally renowned set of contributors assess the different objectives and strategies the U.S. and China deploy in the region and examine how the two world powers are indirectly competitive with one another for influence in Central Asia. While the US is focused on maintaining and supporting its military forces in neighboring states, China has its sights on procuring natural resources for its fast-growing economy and preventing the expansion of fundamentalist Islam inside its borders. This book covers important issues such as the creation of international gas pipelines, the challenges of building crucial transcontinental roadways that must pass through countries facing insurTrade ReviewIn a time of increasing geopolitical uncertainty and intensifying Sino-US interactions in so-called & third areas, this timely collection of high quality essays breaks from outmoded ways of academic and policy thinking to identify a host of emerging governance, security and economic challenges that Central Asia poses for both Washington and Beijing. This volume offers valuable lessons about each of these external power's & tools of influence, their co-existence in practice, and the extent to which they can actually shape regional developments according to their respective strategic priorities. -- Alexander Cooley,author of Great Games, Local Rules: The New Great Power Contest in Central AsiaUntil the collapse of the USSR, China's western border was seen as the Beijing's & back door. This collection documents its emergence as a new front door, and analyzes its implications for US-China relations. Readers of this well-crafted volume will inadvertently be led to ask whether, and how, Central Asian countries can take charge of their own security, or at least shape it. -- S. Frederick Starr,author of Lost Enlightenment: Central Asia's Golden Age from the Arab Conquest to TamerlaneTable of ContentsIntroduction 1. Alternative Views of Central Asia's Future 3 David B. H. Denoon 2. Walls and Windmills: Economic Development in Central Asia 20 Nazgul Jenish 3. Factoring the Foreign Policy Goals of the Central Asian States 75 Marlene Laruelle The Outside Powers 4. Both Epicenter and Periphery: U.S. Interests in Central Asia 101 Andrew Kuchins and Shalini Sharan 5. Chinese and Russian Economic Interests in Central Asia: Comparative Analysis 130 Li Xin and Xin Daleng 6. The Strategic Interests of China and Russia in Central Asia 154 Xing Guangcheng 7. Life after Divorce: Russia, Central Asia, and Two Decades of Tumultuous Relations 173 Alisher Khamidov 8. Europe in Central Asia: Political Idealism and Economic Pragmatism 209 Sebastien Peyrouse 9. Japan and Korea in Central Asia: Economic Observations 237 Edward J. Lincoln
£94.05
International Monetary Fund (IMF) PIMA Handbook: Public Investment Management
Book SynopsisPublic Investment Management Assessment (PIMA) is a comprehensive and standardized framework to assess public investment management for countries at all levels of economic development.The Public Investment Management Assessment Handbook (PIMA Handbook) gives a concise overview of the framework used to identify key bottlenecks in public investment management and develop an action plan for reform.This handbook is aimed at all stakeholders who are involved in PIMA or have a practical interest in public investment management. The PIMA is a comprehensive and standardized framework to assess public investment management for countries at all levels of economic development. PIMAs evaluate 15 institutions, or practices, involved in the three key stages of the public investment cycle: planning, allocation, and implementation; it also assesses three crosscutting institutions: the legal framework, IT systems, and staff capacity. The PIMA assesses both institutional design ("what is on paper") and effectiveness ("what is in practice").This handbook provides a detailed practitioner's guide to applying the PIMA framework, including by describing the key issues and challenges identified in PIMAs, providing ample examples from country practices, as well as discussing the main recommendations to improve public investment management.Table of Contents PART 1. PIMA Overview 1. Introduction 2. Public Investment Trends and Efficiencies 3. PIMA Findings PART 2. PIMA Practitioners' Guide 4. Assessing PIMA Institutions' General Issues 5. Planning Sustainable Levels of Public Investment 6. Allocating Investments to the Right Sectors and Projects 7. Implementing Projects on Time and on Budget 8. Cross-Cutting Issues
£31.46
Nova Science Publishers Inc Financial Audits: IRS, Federal Debt and Troubled
Book SynopsisChapter 1 - In accordance with the authority conferred by the Chief Financial Officers Act of 1990, GAO annually audits IRS's financial statements to determine whether (1) the financial statements are fairly presented and (2) IRS management maintained effective internal control over financial reporting. GAO also tests IRS's compliance with selected provisions of applicable laws, regulations, contracts, and grant agreements. Chapter 2 - GAO audits the consolidated financial statements of the U.S. government. Because of the significance of the federal debt to the government-wide financial statements, GAO audits Fiscal Service's Schedules of Federal Debt annually to determine whether, in all material respects, (1) the schedules are fairly presented and (2) Fiscal Service management maintained effective internal control over financial reporting relevant to the Schedule of Federal Debt. Further, GAO tests compliance with selected provisions of applicable laws, regulations, contracts, and grant agreements related to the Schedule of Federal Debt. The Office of Management and Budget (OMB) Circular A-136 provides agencies with the guidance for reporting financial and performance information to Congress, the President, and the American people on an annual basis. In lieu of the consolidated Performance and Accountability Report (PAR), the U.S. Department of the Treasury's (Treasury) Office of Financial Stability (OFS) has chosen to prepare a series of separate reports to provide the fiscal year 2019 financial and performance information for the Troubled Asset Relief Program (TARP) as discussed in chapter 3.Table of ContentsPreface; Financial Audit: IRSs FY 2019 and FY 2018 Financial Statements; Financial Audit: Bureau of the Fiscal Services FY 2019 and FY 2018 Schedules of Federal Debt; Financial Audit: Office of Financial Stability (Troubled Asset Relief Program) FY 2019 and FY 2018 Financial Statements; Index.
£138.39
Fernwood Publishing Co Ltd Truth or Profit?: The Ethics and Business of
Book SynopsisThis broad analysis of public accountancy examines the historical evolution of the discipline, arguing that it is both a business and a public service, and therefore Subject to the tension between the two facets of its operation. This tension is widely apparent in today`s climate of corporate accounting scandals, as corporate executives are handcuffed and accounting firms are implicated in their financial mismanagement. The authors pose the question Are public accountants simply profit-driven, self-serving window dressing for greedy multinational corporations, or is the profession doing the best it can in the face of difficult circumstances, trying to uncover monetary truth?
£17.06
Nova Science Publishers Inc Demographic Economics Research Perspectives
Book SynopsisThis publication brings new research in the field of demographic economics studies, the economics of labour, including the supply and demand of labour, decisions of workers/employers, and labour market problems (i.e. unemployment and unions).
£63.74
Apple Academic Press Inc. Inflation Targeting and Policy Rules: The Case of
Book SynopsisInflation Targeting and Policy Rules is an essential book for understanding how Mexico’s monetary policy has been evolving and functioning, from the beginning of the century to recent, highlighting the doctrine of policy rules and focusing on inflation targeting, both fundamental elements necessary to comprehend the operation of the main central banks of the world.The book is valuable because of its theoretical and empirical treatment applied to the policy rules and to inflation targeting, which range from their origin, criticism, development, controversies, evolution, and evaluation of the subject. It is accessible reading for anyone interested in approaching the subject of the monetary policy of a developing country. It is, without a doubt, a relevant addition to the bank of knowledge on the monetary reality of any country that has recently adopted inflation targeting and use a policy rule based on interest rate as instrument, as well as the flexible currency exchange regimen. It will become an essential source for future investigations in Mexico and other countries in similar situations.The book: Explains the analytical framework that consists of developing conditional probability as essential for rational expectations hypothesis Presents a synthetic but detailed exposure of the approach of inflation targeting, especially based on the consensus among monetary authorities in the pursuit of low and stable inflation, detailing some of the most relevant experiences as well as their main objections. Reviews the process origin-evolution of monetary policy rules, Assesses the actions of the Banco de México in terms of the implementation of the approach of inflation targeting Summarizes the highlights of Mexico’s monetary policy and offers conclusions The book is suitable for macroeconomics courses and courses dealing with developing economies as well as for financial professionals seeking recent and trends.Trade Review"Oscar Rodriguez Medina and Dr. Elias Alvarado Lagunas are well-documented and expert professors in monetary theory. In their book, Inflation Targeting and Policy Rules: The Case of Mexico, 2001–2012, they begin with a serious and a rigorous theoretical analysis and then offer empirical evidence, emphasizing the case of emerging countries and how this kind of countries is most vulnerable to global issues as financial crises. Also the book explains how governments have implemented the inflation targeting approach and use monetary policy rules as a regulatory policy and price stabilization. I would recommend publication."—Dr. Mario Sánchez Silva, Director, National Polytechnic Institute, Mexico"The relevance of this book is based on that it is a theoretical-practical guide in the way in which, nowadays, the majority of the world’s central banks manage their monetary policy. The design of this book, even though it requires knowledge of technical terms, is easy to read because it was written carefully in detail. It emphasizes the case of developing countries whose transition to the use of the scheme of inflation targets and monetary policy rules is recent or in process, without neglecting the review of the exchange rate variable in monetary policy decision-making. . . . The authors describe the efforts of countries, such as Mexico, to use the interest rate as a nominal anchor of the economy. However, the recent international economic circumstances, such as the decrease in petroleum prices, and the impact on public finances have caused the Banco de Mèxico to change its objective for the interbank interest rate, which is an evidence that it is possible that the volatility of the exchange rate negatively influence inflation expectations. It has been a pleasure to review this work, and I recommend the utilization of this guide for advanced macroeconomics courses, both at undergraduate and graduate levels, because it represents an interesting empirical and theoretical reference frame of the monetary policy conduct in our country." —Mario César Davila Aguirre, PhD, Coordinator of the Business Incubator and Social Entrepreneurship Program, Autonomous University of New Leon, Mexico "From the three pillars of contemporary monetary economics: 1) hypothesis of rational expectations, 2) policy rules, and 3) inflation targeting framework. The authors Oscar Rodríguez and Elias Alvarado expose with a clear and simple analytical vision how the Mexican Bank Central has conducted its monetary policy in the last years specially before and after of subprime crisis. Therefore, this book should be required reading to understand the process of design and implementation of a monetary policy with the aim of a low and stable inflation to ensure the growth of the Mexican economy."—Javier Galán Figueroa, PhD, Graduate School of Economics, Faculty of Economy, National Autonomous University of Mexico (UNAM)Table of ContentsAnalytic Framework. Approach to Inflation Targeting (EBI). Policy Rules. Mexico: Approach of Inflation Targeting 2001–2012. Mexico: Policy Rules, 2001–2012. The De-Linking of the Variable Exchange Rate as a Nominal Anchor of the Economy in the Conduct of Monetary Policy In Mexico.
£88.19
Emerald Publishing Limited Sustainability and Governance
Book SynopsisGiving voice to the marginalized, broadly defined, is the aim of this volume in its examination of social life increasingly marked by global inequality and the extension of market rationalities to all arenas. Revealing the outcome to populations, stakeholders, and the environment when policies resting on narrowly constrained logics are employed, these researchers lead the way in probing accountings participation in significant struggles of our times. In order to better appreciate the consequences of economic globalization, the works examine contemporary rhetoric, governance, politics, and strategies and the manner in which accounting technologies are integrated. These works maintain that transformation is inevitable and they search for possibilities of change that can be manifested in socially equitable practices and improved social justice by enhancing accountability.Table of ContentsProtecting the Public Interest through Mandatory Auditor Firm Rotation: A Controversial Issue. Independent Directors and Dividend Payouts in the Post Sarbanes–Oxley Era. Mandated Climate Change Disclosures: A Study of Large US Firms That Emit Carbon Dioxide. Institutional Accountability for True Green. Are Public University Executives Paid for Their Performance?. Copyright page. EDITORIAL BOARD. Sustainability and Governance. List of Contributors. List of Referees. Advances in Public Interest Accounting. Sustainability and Governance. Invited Essay on Gender and Social Justice: “Gender, Knowledge and Accountability”.
£100.99
Emerald Publishing Limited Accounting in Conflict: Globalization, Gender,
Book SynopsisGlobal forces and accountability once again converge in this volume, illustrating the significant and multifaceted nature of the role of accounting in societies. The accounting discipline in its numbers, its silences, its privileging of select classifications over others, it is continually constructing knowledge, cultivates meaning, and impacts public policy in the intersection of socio-political-economic realms. The research in this volume responds to calls for examining accounting as an interdisciplinary role in neoliberal governance by examining migration, race, gender, class and the creation of the 'other'. Each paper uniquely contributes toward significantly exploring accounting's role in disenfranchising populations while identifying participants actualized and potential role in emancipatory struggles. By recognizing marginalized groups embedded power rather than casting them as victims, the authors reject an inevitability of widening inequalities and forms of violence to world populations. Rather these critical accounting researchers seriously tackle the task of transformation, providing pathways for thinking differently and aspiring for change.Trade ReviewLehman presents readers with a collection of academic essays and scholarly articles dealing with issues of accountability and globalization as they impact the field of accounting and accounting research. The five selections that make up the main body of the text are devoted to the accounting logic in Europe’s agenda for migration, the plight of afro-descendent women in political spaces, gender research as a cultural encounter in accounting, unshackling accounting in prisons, and a critical race theory discussion of neutrality and colorblindness in accounting. The editor is a faculty member of Hofstra University in New York. -- Annotation ©2017 * (protoview.com) *Table of ContentsPerilous Journeys Across The Seas: The Accounting Logic In Europe's Agenda For Migration - Gloria Agyemang Brazil, racial democracy? The plight of afro-descendent women in political spaces - Sandra Maria Cerqueira da Silva, Silvia Pereira de Castro Casa Nova and David B. Carter West Meets East And East Meets West: Gender Research As A Cultural Encounter In Accounting - Naoko Komori Unshackling Accounting In Prisons: Race, Gender, And Class - Cheryl R. Lehman A Critical Race Theory Discussion Of Neutrality And Colorblindness In Accounting - Anton Lewis
£87.99
Emerald Publishing Limited Advances in Environmental Accounting &
Book SynopsisVol 6 of Advances in Environmental Accounting & Management aims to advance knowledge of the governance and management of corporate environmental impacts and the accounting for these, including issues related to measurement, valuation, and disclosure. It is particularly relevant for accounting practitioners, investors and other stakeholders of the financial and social consequences of corporate environmental impacts.Trade ReviewContributed by researchers from Brazil and elsewhere, the five essays in this volume are drawn from the 2015 CSEAR (Centre for Social and Environmental Accounting Research) conference in Bahia, Brazil, and detail research in Brazilian social and environmental accounting. After a review of 325 articles that discusses the hegemony of business case thinking and the dominance of the economic imperative in Brazilian social and environmental accounting research, they examine the degree of adherence to the Global Reporting Initiative by organizations from around the world, as well as the quality of corporate social responsibility reports using institutional and legitimacy theoretical frameworks; comparison of the financial stock performance of Brazilian companies that participate in the Carbon Efficient Index with those that participate in market-wide indices of the São Paulo Stock Exchange; the stock returns of the sustainability index member companies and the returns of companies not in these indices; and the impact of environmental disasters on the volume of disclosure and investments of Brazilian companies from 1997 to 2012. -- Annotation ©2017 * (protoview.com) *Table of ContentsReflections on Editing Advances In Environmental Accounting & Management - Martin Freedman and Bikki Jaggi Guest Editorial: Introduction to the Special Issue - Fátima De Souza Freire Hegemonies, Politics, and the Brazilian Academy In Social and Environmental Accounting: a Post-Structural Note - Barbara De Lima Voss, David Bernard Carter and Bruno Meirelles Salotti an Analysis of the Adherence to Gri for Disclosing Information on Social Action and Sustainability Concerns - Vicente Lima Crisóstomo, Priscila De Azevedo Prudêncio and Hyane Correia Forte Financial Performance of Stocks of Companies Participating In the Carbon Efficient Index (Ico2) - Patrícia Lacerda De Carvalho and Aldo Leonardo Cunha Callado Performance of Sustainability and Negotiability Indexes In the Brazilian Stock Market - Patrícia Lacerda De Carvalho and Orleans Silva Martins Do Environmental Disasters Impact on the Volume of Socio-Environmental Investment and Disclosure of Brazilian Companies? - José Venâncio Ferreira Neto, Sônia Maria Da Silva, Gomes, Adriano Leal Bruni and José Maria Dias Filho Index
£82.99
Emerald Publishing Limited Parables, Myths and Risks
Book SynopsisContinuing the search for greater reflectivity regarding accounting’s role in society, this volume identifies the many ways accounting contributes to knowledge creation and the consequences in socio-economic realms. Accounting practice has always been concerned with fraud, legitimacy and trust. One might speculate an essential premise behind the audit of publicly held corporations is potential management deception, and thus a raison d'être for accounting and accountability. In this volume researchers, exploring themes of deception: examine financial statement manipulation in the decade after Sarbanes-Oxley (SOX), consider internal control impacts on earnings management, deliberate on the usefulness of audit opinions, and contemplate tax evasion practices and their antecedents. In contextualizing the public interest these researchers contemplate cultural distinctions, conflicts of interest, regulation, and the dynamic interfaces and divides between practitioners and academics. Envisioning the facilitation of overall enhancement of the broad community, recommendations for increasing the quality of communication between scholars and professionals is deliberated. Contributing as well to the undeniable concern for broad environmental degradation, the role of the discipline in maintaining the status quo is challenged. Rather, accounting's characterization of accountability should include attributes of socio-environmental destruction: complexity, uncertainty and diffused responsibility. These emergent accounts would inform the journey of constructing more representative accounts of technological degradation. Such imaginative emancipatory accounting would enhance decision- making, develop social well-being, and unfold new forms of knowledge and possibilities.Trade ReviewLehman examines the relation between firms reporting material weakness in internal control (ICMW) under Section 404 of the Sarbanes-Oxley Act (SOX) and real earnings management. Focusing on manufacturing industry firms, Lehman’s results imply that manufacturing firms with ICMW appear to predominantly use overproduction and excessive price discounts to accomplish real earnings management. She suggests that future studies examine whether ICMW firms engage in real earnings management to improve current performance at the expense of future operating and stock price performance. As well, further insights on the role of ICMW in management’s earnings management decisions could be obtained from an investigation of the relation between the remediation of ICMW and real earnings management. -- Annotation ©2017 * (protoview.com) *Table of Contents1. Internal Control Material Weakness and Managerial Manipulation of Operational Activities; Nana Amoah, Anthony Anderson, Isaac Bonaparte & Alex Tang 2. Can Gown help Town? Exploring the 'gap' between accounting practice and academia and providing a theory for why it exists; Rebecca Bloch, Gary Kleinman & Amanda Peterson 3. An Examination of the Perceptions of Auditors and Chief Financial Officers of the Proposed Auditing Standard Involving Other Information in Audit Reports; John E. McEnroe, Ning Du & Mark Sullivan 4. The myth of tax evasion in South Asia: the case of a lower-middle income economy; Mohammad Nurunnabi 5. Institutional pillars and contextualizing public interest in the accounting profession; George Joseph 6. ‘How safe is safe enough?’ Using Beck's Risk Society constructs to facilitate changes to unsustainable notions of accountability; Kala Saravanamuthu
£90.99
Globe Law and Business Ltd Infrastructure Finance: An Inside View
Book SynopsisThis comprehensive new book provides in-depth coverage of all aspects of infrastructure project financing. The boundaries of "infrastructure" are clearly defined and the key processes - from project concept via funding mechanisms, risk analysis, financial structuring and funding sources, to financial close and implementation - are examined in detail. Part 1 covers: characteristics of "infrastructure"; financial structures; sources of finance; risk; quantitative analysis; contractual frameworks and project processes. Part 2 explores: the full range of infrastructure and public service (PPP-type) projects, and highlights the differences between sectors, sector-specific risks and the limits on the use of private capital to support such ventures. The text is illustrated with case studies drawing on the successes, and failures, of global infrastructure projects, covering: transport; power and renewable energy; oil, gas and power transmission; water and waste and municipal and public-private partnerships ("PPP").The book also addresses the challenges faced in some of the UK's high-profile mega-infrastructure projects (including "The Super Sewer", Heathrow Runway 3, Hinkley Point 'C' Nuclear Power Plant and HS2), and how these challenges have been overcome. Pitfalls to be avoided are discussed in detail alongside the key steps which should be taken to ensure success.Trade ReviewReviews This book is essential reading for anyone involved in the private financing of infrastructure projects and provides many important lessons on what can go right and wrong. Martin Blaiklock illustrates his text with a variety of case studies, past and present. -- Lord BerkeleyIllustrative case studies are provided throughout, many of them replete with warnings against possible perils and pitfalls, while revealing the steps that should be taken typically to ensure success. -- Phillip Taylor * Richmond Green Chambers *An excellent comprehensive guide to the subject which will occupy a prominent place on my working bookshelf. -- Sir Ian ByattTable of ContentsPART 1: Principles What is infrastructure? Financial structures Options for government: which structure for project implementation? Risk Sources of finance for infrastructure Quantitative analysis The contractual framework: key issues & clauses The project process PART 2: Case histories: practice and experience Transport: Roads & highways Transport: Bridges and tunnels Transport: rail Transport: metros and light rail/trams Transport: ports Transport: airports Power generation: coal, oil, gas Power: Hydro-power Power: Nuclear Power: Renewables Oil and gas and power: transmission and distribution Water and waste Miscellaneous government services UK Infrastructure: issues & challenges Concluding comments
£124.20
Edward Elgar Publishing Ltd Rethinking Public Private Partnerships
Book SynopsisPublic private partnerships (PPPs) have been a controversial approach to procuring public infrastructure services. Against a background of recent trenchant criticism of PPPs, Mervyn K. Lewis, a leading scholar in the area, re-examines their utility. He questions what PPPs can and cannot do, why governments choose this route and whether PPPs can ever be good value for money.The author analyses the extensive use of PPPs for hospitals and transport megaprojects and outlines the key challenges to implementing them, shaping the future direction of the PPP model. Exploring the psychological influences on decision-making, the book also puts a new focus on the people delivering the project; it is not only a matter of selecting the right model. Professor Lewis concludes that, although the PPP model remains problematic, if chosen appropriately every procurement approach has its place in good policy.Providing an in-depth exploration of the features of PPPs and the complexities of megaprojects, Rethinking Public Private Partnerships will be of considerable interest to academics and students of public policy, economic regulation and governance, and public finance. Its re-assessment of the field will also prove invaluable for government procurers, advisory firms and PPP experts.Trade Review‘Rethinking Public Private Partnerships by Mervyn Lewis is an invaluable addition to the literature on the procurement of public infrastructure assets and services. It evaluates the conflicting claims in both the academic and professional literature about the relative value-for-money (VfM) to the public of bundled procurement of the financing, design, construction and operation of infrastructure assets through PPPs vs. traditional, unbundled delivery of projects through public finance and a chain of private contractors and subcontractors managed by a public agency. The book is engaging, clearly written, jargon-free, scrupulously balanced, and nuanced in its conclusions about the circumstances under which each approach delivers higher lifecycle VfM to the public. It is a ''must-read'' for academics, private infrastructure providers and public agencies contemplating the use of PPPs.' -- Raymond Levitt, Stanford University, USTable of ContentsContents: Preface 1. Setting the scene 2. How did the idea of PPPs arise? 3. Exploring what PPPs can and cannot do 4. Can PPPs ever be good value? 5. Why choose a PPP? 6. PPPs and megaprojects 7. Where to now for PPPs? 8. Conclusions References Index
£74.10
Edward Elgar Publishing Ltd State and Local Financial Instruments: Policy
Book SynopsisThe ability of a nation to finance its basic infrastructure is essential to its economic well-being in the 21st century. This second edition of State and Local Financial Instruments covers the municipal securities market in the United States from the perspective of its primary capital financing role in a fiscal federalist system, where subnational governments are responsible for financing the nation’s essential physical infrastructure.Using the latest financial research, the authors use data-driven analysis to inform current public policy debates regarding the future of subnational government debt finance. The theories, research and practical examples in the book illustrate the policies and practices that helped governments navigate through the COVID-19 pandemic, the Financial Crisis and Great Recession, and that contributed to government shipwrecks. The book is designed to help officials make good, sound fiscal choices in a fast changing, complex financial world entwined in a network of intermediaries, and within the constraints imposed by fiscal rules and institutions.This updated edition will be of interest to academics, students and researchers interested in economics, finance, international studies and public administration and policy. It is also an excellent reference tool for government officials, public policymakers and professionals working in finance.Trade Review'Three of the sharpest analysts of municipal financing update their cutting-edge book that helps to demystify the complexities of the financial markets and instruments employed to achieve public purposes. This edition adds insights from recent changes in laws, markets, and scholarly research up to and including the COVID-19 pandemic. This book is for professionals engaged in the practice of municipal securities as well as students and researchers devoted to learning market practice.' -- W. Bartley Hildreth, Georgia State University, USTable of ContentsContents: 1. Introduction to State and Local Financial Instruments PART I WHAT MAKES THE “MUNI” MARKET DIFFERENT? 2. The tax-exemption of municipal debt 3. States as fiscal “sovereigns”: implications for ability and willingness to pay in full and on time 4. The federalist framework: fiscal sovereignty, federal regulation, and disclosure PART II CREATING DEBT INSTRUMENTS FOR THE MUNICIPAL MARKET 5. Subnational government debt financial management I: Financing principles and policies 6. Subnational government debt financial management II: bringing an issue to market: networks and practices 7. The serial debt issue structure 8. Secondary market disclosure PART III FINANCIAL STRUCTURE AND THE RISK/REWARD TRADE-OFF 9. Financial engineering 10. Reducing debt service by refunding debt 11. Lessons learned from the birth, growth, and collapse of the municipal auction rate securities (MARS) market 12. Enhancing municipal credit 13. “Non-traditional” capital financing mechanisms and strategies 14. Conclusion to State and Local Financial Instruments Appendix A Review of time value of money Appendix B Basic principles of valuing debt instruments References Index
£103.55
Edward Elgar Publishing Ltd Research Handbook on City and Municipal Finance
Book SynopsisThis timely Research Handbook explores the handling of city and municipal finances in the 21st century. It examines the impact of the Great Recession and COVID-19 pandemic on cities and municipalities, highlighting strengths, weaknesses, and avenues for future progress in city and municipal financial management.Bringing together leading global scholars of public finance and budgeting, economics, law, political science and policy analysis, this Research Handbook scrutinises how cities and municipalities have adapted after crisis periods. It combines theoretical ideas, empirical findings and practical applications, focusing on federalist systems as well as including global case studies from diverse governance contexts. Contributors analyse sources of revenue for cities and municipalities, critical areas of spending, fiscal structure, budgeting, debt, pensions and financial resilience. Forward thinking, it considers the strength and resilience of city and municipal finances in meeting long-term liabilities and responding to short-term crises.This Research Handbook will be an invaluable resource for students and scholars of public finance and administration, urban economics, and political economy. Providing cutting-edge policy recommendations, it will also be a highly useful guide for policy-makers and administrators seeking to effectively guide city and municipal finances.Trade Review‘This book is a very engaging and informative compilation of research in municipal finance topics. It will serve as a good reference for young scholars just embarking on a research career, as well as more experienced researchers and practitioners looking for summaries of the more important research on a topic. I especially enjoyed the inclusion of relatively new areas of research such as the effects of COVID-19 on fiscal health, the role of cybersecurity in financial risk, and the role of public health spending. I thoroughly enjoyed reading the book and will use it as a reference for years to come.’ -- Kenneth A. Kriz, University of Illinois Springfield, USTable of ContentsContents: Introduction to the Research Handbook on City and Municipal Finance 1 Craig L. Johnson, Temirlan T. Moldogaziev, and Justin M. Ross PART I RAISING REVENUES AND SPENDING FUNDS 1 Municipal revenues: data dilemmas, structures, and trends 8 Justin M. Ross and Lanjun Peng 2 Property taxes and municipal finance 24 Joan Youngman 3 Local option taxes 42 Whitney Afonso 4 The growing role of nontax revenue sources in American cities 64 Min Su 5 Municipalities in the intergovernmental revenue system: the federal government’s stabilization function? 88 Amanda Kass, Christiana McFarland, Farhad Omeyr, and Michael A. Pagano 6 The role of cities and public health expenditures in the COVID-19 era 105 Yusun Kim 7 Spending on physical infrastructure: is it enough? 138 Yonghong Wu 8 Mitigating fiscal risk through municipal cybersecurity 159 Douglas A. Carr PART II FISCAL ORGANIZATION STRUCTURE, BUDGETING, AND FINANCIAL CONDITION 9 The role of special districts and intergovernmental constraints 173 Christopher B. Goodman 10 Municipal financial risks: special-purpose district financial health during COVID-19 187 Temirlan T. Moldogaziev, Marc Joffe, and Allan Wheeler 11 Municipal budgets, balance sheets, and acute fiscal shock 204 Robert S. Kravchuk 12 Understanding financial success: an exploration of the determinants of fiscally healthy cities 220 Bruce D. McDonald III and Michaela E. Abbott 13 State intervention in local government fiscal distress 235 Lang (Kate) Yang 14 The fiscal structure of county governments from 2002 to 2019: the impact of the Great Recession and the run-up to the COVID-19 pandemic 257 Craig L. Johnson, Luis Navarro, and Andrey Yushkov PART III DEBT AND PENSIONS 15 The security, structure, and market of municipal debt: recent trends, research, and developments 271 W. Bartley Hildreth and Justina Jose 16 The status of municipal financial intermediaries after the financial crisis and Dodd-Frank: underwriters, insurers, advisors, and credit rating agencies 301 Martin J. Luby and Joshua E. Terkel 17 The structure of county government debt from 2002 to 2020: the financial crisis, the Great Recession, and the COVID-19 pandemic 319 Craig L. Johnson, Andrey Yushkov, and Luis Navarro 18 The impact of fiscal rules on local debt: credit ratings, borrowing costs, and debt levels 335 Sungho Park, Craig S. Maher, and Steven C. Deller 19 Do municipal pensions matter? A review of pensions’ impact on US local governments 352 Gang Chen PART IV CITY AND MUNICIPAL FINANCE ACROSS THE GLOBE 20 Municipal finance in federalist systems 370 Chris Thayer, Alex Hathaway, and Jorge Martinez-Vazquez 21 Municipal finances in unitary systems: the effects of crises on financial autonomy in four European countries 391 Ringa Raudla, Mark Callanan, Kurt Houlberg, and Filipe Teles 22 Government financial resilience – a European perspective 408 Carmela Barbera, Bernard Kofi Dom, C.line du Boys, Sanja Korac, Iris Saliterer, and Ileana Steccolini 23 Measuring urban financial resilience: a resource flow perspective 433 Christine R. Martell and Temirlan T. Moldogaziev 24 Managing crises and public financial management in Singapore 453 Chang Yee Kwan and Hui Li Conclusion: themes and directions for future research 469 Craig L. Johnson, Temirlan T. Moldogaziev, and Justin M. Ross Index
£228.00
Emerald Publishing Limited Contemporary Issues in Social Science
Book SynopsisThis special edition of Contemporary Studies in Economic and Financial Analysis offers twenty-three chapters by invited participants in the International Applied Social Science Congress. In these chapters chronical a wide variety of important issues such as: Volatility spillover between conventional stock index and participation index; The Interplay Between Experience, Satisfaction and Positive Word of Mouth: A Study on City Marketing in Afyonkarahisar and more. This international and wide-ranging exploration on different economic systems provides a comprehensive account which brings a wide range of countries to the forefront in terms of both comparability and accountability, this study shines a light on the differences in systems between states, and provides timely and accurate information to equip readers to minimize those differences.Table of ContentsChapter 1. The measurement of the degree of government regulation in the pension system; Rasmiyya Sabir gizi Abdullayeva Chapter 2. Effects of Perceived Stakeholder Conflict Factors on Guests’Outcomes: Evidence from Kyrenian Hotels in North Cyprus; Derya Timucin Hayat and Blend Ibrahim Chapter 3. Determining the Relationship between Job Satisfaction, Dependence on Tips and Turnover Intentions: the case of Hotel Employees; Jelena Tepavčević, Melita Josipović and Vedran Milojica Chapter 4. Comparative Efficiency Analysis of Tourism Industry in the Southern Mediterranean Region; Nihat Doğanalpa and Aytuğ Arslanb Chapter 5. How Can Circular Economy Restore Ecological Balance? An Evaluation Within the Scope of Sustainability and Marketing; Sima Nart and Abdulkadir Ozturk Chapter 6. Dependency on foreign labour in the Information and Communication Technology (ICT) sector of the Maltese Economy; Anne Marie Thake Chapter 7. Do Investors Overreact to Firm Merger and Acquisition Decisions?; Reyhan Can and H. Isın Dizdarlar Chapter 8. Quiet Tourism: Opportunities and Challenges; SAÇKES Esat Chapter 9. The Influence of Covid-19 on Consumers’ Perceptions of Uncertainty and Risk; Bilge Villi Chapter 10. Economic Activity and Urban Design Policy as a Means for Recovery of Commercial Activity: The Case Study of Athens’ Commercial Streets; Delitheou Vasiliki, Bakogiannis Efthimios, Kyriakidis Charalampos and Katarachia Maria Konstantina Chapter 11. The Relationship between Credit Default Swap and Macroeconomic Indicators: An Example from Turkey; Gülay Çizgici AKYÜZ and Seval AKBULUT BEKAR Chapter 12. How are Immigrants Advancing on the European Labour Market? The Case of Spain; Graţiela Georgiana Noja , Mirela Cristea and Atila Yüksel Chapter 13. Financial Development and House Prices in Turkey; M. Ozan YILDIRIM Chapter 14. Covid - 19 Pandemic: Reflections on Organizational Life and Employee Psychology; İrem KAPTANGİL Chapter 15. The Importance of thorough financial reporting during COVID-19 pandemic: Empirical Evidence from Borsa Istanbul; Mustafa OĞUZ Chapter 16. Financial Literacy Influencing Factors Analysis: Estonia, Latvia, And Lithuania Case; Evija Dundure and Biruta Sloka Chapter 17. Agricultural Biomass Production: Implications for Economic Growth and Environment in Central and Eastern European Countries; Emilia Mary Bălan, Laura Mariana Cismaș, and Cristina Georgiana Zeldea Chapter 18. Methods for predicting the future evolution of GHG emissions by domains; Anca Băndoi, Claudiu George Bocean, Aurelia Florea, Lucian Mandache, Cătălina Soriana Sitnikov and Anca Antoaneta Vărzaru Chapter 19. The impact of good governance on entrepreneurship in terms of sustainable development; Lobonț Oana-Ramona, Sorana VĂTAVU, Vîrvoreanu Alina, Costea Florin and Moldovan Nicoleta-Claudia Chapter 20. The stage of non-financial reporting in Romania; Nicoleta-Daniela MILU and Camelia-Daniela HATEGAN Chapter 21. Valuable Insights into Consumer Values: The Case of Latvian Social Enterprises; Kristine Casno, Biruta Sloka and Daina Skiltere Chapter 22. Digital Inequalities in Households in Latvia – Problems and Challenges; Kate Lase and Biruta Sloka Chapter 23. Individual Risk Perceptions and Behaviour; Alessandra Girlando, Simon Grima, Engin Boztepe, Sharon Seychell, Ramona Rupeika-Apoga and Inna Romanova
£110.99
