{"title":"Public finance accounting Books","description":"","products":[{"product_id":"real-frauds-found-in-governments-9781119723318","title":"Real Frauds Found in Governments","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003eFrauds 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.\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003e\u003cp\u003eChapter 1 1-1\u003c\/p\u003e \u003cp\u003eCase 1: External Financial Reporting 1-1\u003c\/p\u003e \u003cp\u003eChapter 2 2-1\u003c\/p\u003e \u003cp\u003eCase 2: Misappropriation of Assets 2-1\u003c\/p\u003e \u003cp\u003eChapter 3 3-1\u003c\/p\u003e \u003cp\u003eCase 3: Management Override 3-1\u003c\/p\u003e \u003cp\u003eChapter 4 4-1\u003c\/p\u003e \u003cp\u003eCase 4: Procurement Cards 4-1\u003c\/p\u003e \u003cp\u003eChapter 5 5-1\u003c\/p\u003e \u003cp\u003eCase 5: Cyber Fraud 5-1\u003c\/p\u003e \u003cp\u003eGlossary Glossary 1\u003c\/p\u003e \u003cp\u003eIndex Index 1\u003c\/p\u003e \u003cp\u003eSolutions Solutions 1\u003c\/p\u003e \u003cp\u003eChapter 1 Solutions 1\u003c\/p\u003e \u003cp\u003eChapter 2 Solutions 3\u003c\/p\u003e \u003cp\u003eChapter 3 Solutions 4\u003c\/p\u003e \u003cp\u003eChapter 4 Solutions 6\u003c\/p\u003e \u003cp\u003eChapter 5 Solutions 8\u003c\/p\u003e","brand":"John Wiley \u0026 Sons Inc","offers":[{"title":"Default Title","offer_id":48738360754519,"sku":"9781119723318","price":52.25,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9781119723318.jpg?v=1723811974"},{"product_id":"auditing-practices-in-local-governments-an-international-comparison-9781801170864","title":"Auditing Practices in Local Governments: An","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003e\u003cp\u003ePublic spending accounts for a significant share of national GDP and is perceived as a critically important way for overcoming periods of economic and social crisis, but is often criticised as inefficient and ineffective, giving raise to calls for new processes of reform. Because most public resources are raised through taxation from citizens and businesses, accountability and assurance are key in the democratic process, and auditing attempts to fulfil this public interest role. This in turn leaves public sector auditing under increasing public scrutiny and political pressure.\u003c\/p\u003e \u003cp\u003eThrough a comparative analysis of the development of auditing practices in governments across the globe, \u003cem\u003eAuditing Practices in Local Governments: An International Comparison\u003c\/em\u003e provides a contemporary overview of public sector auditing practices at both local and state level. By focusing on countries which have experienced differing implementation processes, and which are characterised by different administrative and political cultures, the authors provide a comparative analysis of countries across the globe, including major European states, China, Australia, and New Zealand.\u003c\/p\u003e \u003cp\u003eWritten by scholars and practitioners in the fields of public sector auditing, this first volume of \u003cem\u003eEmerald Studies in Public Service Accounting and Accountability\u003c\/em\u003e provides readers both researchers and practitioners with a thorough overview of international public sector auditing practice.\u003c\/p\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003e\u003cp\u003eChapter 1. The why, who and what of public sector auditing; \u003cem\u003eLaurence Ferry, Pasquale Ruggiero, and Henry Midgley \u003c\/em\u003e\u003cbr\u003e Chapter 2. Local government Auditing in Australia;\u003cem\u003e Zahirul Hoque and Thiru Thiagarajah \u003c\/em\u003e\u003cbr\u003e Chapter 3. Local Government Auditing in Austria; \u003cem\u003eTobias Polzer, Sebastian Vith, and Günter Bauer \u003c\/em\u003e\u003cbr\u003e Chapter 4. Local Government Auditing in Brazil; \u003cem\u003eAndré Feliciano Lino, Ricardo Rocha de Azevedo, Ismar Viana, and André Carlos Busanelli de Aquino \u003c\/em\u003e\u003cbr\u003e Chapter 5. Local Government Auditing in the People’s Republic of China; \u003cem\u003eZhao Zaozao \u003c\/em\u003e\u003cbr\u003e Chapter 6. Local Government Auditing in England; \u003cem\u003eLaurence Ferry, Henry Midgley, and Aileen Murphie \u003c\/em\u003e\u003cbr\u003e Chapter 7. Local Government Auditing in France; \u003cem\u003eMarcel Guenoun and Robin Degron \u003c\/em\u003e\u003cbr\u003e Chapter 8. Local Government Auditing in Germany; \u003cem\u003eRené Geissler \u003c\/em\u003e\u003cbr\u003e Chapter 9. Local Government auditing in Italy; \u003cem\u003ePasquale Ruggiero, Andrea Mazzillo, and Patrizio Monfardini\u003c\/em\u003e\u003cbr\u003e Chapter 10. Local Government Auditing in the Netherlands; \u003cem\u003eTjerk Budding, Herman van Brenk, Remko Renes, and Rein-Aart van Vugt \u003c\/em\u003e\u003cbr\u003e Chapter 11. Local Government Auditing in New Zealand; \u003cem\u003eCarolyn Cordery, David Hay, and Robert Cox \u003c\/em\u003e\u003cbr\u003e Chapter 12. Local Government Auditing in Portugal; \u003cem\u003eSusana Jorge, Sónia Nogueira, and Ana Calado Pinto \u003c\/em\u003e\u003cbr\u003e Chapter 13. Local Government Auditing in Spain; \u003cem\u003eLourdes Torres and Ignacio Cabeza \u003c\/em\u003e\u003cbr\u003e Chapter 14. Local Government Auditing in Sweden; \u003cem\u003eTorbjörn Tagesson and Per-Åke Brunström \u003c\/em\u003e\u003cbr\u003e Chapter 15. Local Government Auditing in Switzerland; \u003cem\u003ePascal Horni and Martin Köhli \u003c\/em\u003e\u003cbr\u003e Chapter 16. Where is Public Sector Auditing: A Comparative Analysis; \u003cem\u003eLaurence Ferry, Pasquale Ruggiero, and Henry Midgley\u003c\/em\u003e\u003c\/p\u003e","brand":"Emerald Publishing Limited","offers":[{"title":"Default Title","offer_id":48741807980887,"sku":"9781801170864","price":65.54,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9781801170864.jpg?v=1720058881"},{"product_id":"indias-growth-resurgence-sectoral-issues-and-governance-risks-9789385433948","title":"India's Growth Resurgence: Sectoral Issues and","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003e","brand":"MTG Learning Media","offers":[{"title":"Default Title","offer_id":49084911485271,"sku":"9789385433948","price":46.46,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9789385433948.jpg?v=1725553719"},{"product_id":"following-the-money-comparing-parliamentary-public-accounts-committees-commonwealth-parliamentary-association-9780745334363","title":"Following the Money Comparing Parliamentary","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003eExamines the ways in which parliamentary committees can enhance democratic governance.","brand":"Pluto Press","offers":[{"title":"Default Title","offer_id":49404306030935,"sku":"9780745334363","price":61.52,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9780745334363.jpg?v=1730486046"},{"product_id":"fiscal-federalism-9780857939944","title":"Fiscal Federalism","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003eThis 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.\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTrade Review\u003c\/b\u003e\u003cbr\u003e\u003ci\u003e’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.’\u003c\/i\u003e -- Noemi Levy-Orlik, Review of Keynesian Economics\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003eContents: 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","brand":"Edward Elgar Publishing Ltd","offers":[{"title":"Default Title","offer_id":49406341382487,"sku":"9780857939944","price":33.2,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9780857939944.jpg?v=1730495460"},{"product_id":"preventing-fraud-and-mismanagement-in-government-9781119074076","title":"Preventing Fraud and Mismanagement in Government","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003e\u003cb\u003eDig to the root of public fraud with deep exploration of theory, standards, and norms\u003c\/b\u003e \u003cp\u003e\u003ci\u003ePreventing Fraud and Mismanagement in Government\u003c\/i\u003e 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 s\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003e\u003c\/p\u003e\u003cp\u003eForeword vii\u003c\/p\u003e \u003cp\u003eAcknowledgments ix\u003c\/p\u003e \u003cp\u003eAbout the Authors xiii\u003c\/p\u003e \u003cp\u003ePreface xv\u003c\/p\u003e \u003cp\u003eIntroduction xix\u003c\/p\u003e \u003cp\u003eChapter 1: Government and How It Works 1\u003c\/p\u003e \u003cp\u003eChapter 2: Public Finance and How Government Creates Cash Flow 61\u003c\/p\u003e \u003cp\u003eChapter 3: Accounting for Government 117\u003c\/p\u003e \u003cp\u003eChapter 4: Who Works in Government and What Is Their Motivation? 191\u003c\/p\u003e \u003cp\u003eChapter 5: Fraud in Public Agencies: Horse Trading or Stealing? 247\u003c\/p\u003e \u003cp\u003eChapter 6: Corrupt Policies and Actions 325\u003c\/p\u003e \u003cp\u003eChapter 7: Policing of Public Corruption and Fraud 371\u003c\/p\u003e \u003cp\u003eChapter 8: Final Thoughts 401\u003c\/p\u003e \u003cp\u003eAppendix: Tables 457\u003c\/p\u003e \u003cp\u003eIndex 497\u003c\/p\u003e","brand":"John Wiley \u0026 Sons Inc","offers":[{"title":"Default Title","offer_id":49406979637591,"sku":"9781119074076","price":63.75,"currency_code":"GBP","in_stock":false}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9781119074076.jpg?v=1730497771"},{"product_id":"government-and-notforprofit-accounting-9781119803898","title":"Government and NotForProfit Accounting","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003eGovernment 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.\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003e\u003cp\u003ePreface vii\u003c\/p\u003e \u003cp\u003e\u003cb\u003e1 The Government and Not- for- Profit Environment 1\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eHow Do Governments and Not- For- Profits Compare With Businesses? 2\u003c\/p\u003e \u003cp\u003eIn Practice: Why Is State And Local Government Accounting Important? 6\u003c\/p\u003e \u003cp\u003eWhat Other Characteristics of Governments and Not- For- Profits Have Accounting Implications? 9\u003c\/p\u003e \u003cp\u003eHow Do Governments Compare With Not-For- Profits? 12\u003c\/p\u003e \u003cp\u003eWhat Are The Overall Purposes of Financial Reporting? 14\u003c\/p\u003e \u003cp\u003eWho are The Users, and What are The Uses of Financial Reports? 14\u003c\/p\u003e \u003cp\u003eWhat are The Specific Objectives of Financial Reporting As Set Forth By The GASB and The FASB? 17\u003c\/p\u003e \u003cp\u003eExample: Clash Among Reporting Objectives 19\u003c\/p\u003e \u003cp\u003eDo Differences In Accounting Principles Really Matter? 22\u003c\/p\u003e \u003cp\u003eIn Practice: Will Accounting Changes Make A Difference? 24\u003c\/p\u003e \u003cp\u003eWho Establishes Generally Accepted Accounting Principles? 24\u003c\/p\u003e \u003cp\u003eIn Practice: Assessing the Profitability of An Athletic Program 25\u003c\/p\u003e \u003cp\u003eIn Practice: Governments and Not- For- Profits May Also Be Aggressive In Their Accounting 26\u003c\/p\u003e \u003cp\u003eSummary 29\u003c\/p\u003e \u003cp\u003eKey Terms In This Chapter 30\u003c\/p\u003e \u003cp\u003eQuestions For Review and Discussion 30\u003c\/p\u003e \u003cp\u003eExercises 31\u003c\/p\u003e \u003cp\u003eContinuing Problem 33\u003c\/p\u003e \u003cp\u003eProblems 33\u003c\/p\u003e \u003cp\u003eQuestions For Research, Analysis, And Discussion 37\u003c\/p\u003e \u003cp\u003e\u003cb\u003e2 Fund Accounting 38\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eWhat is a Fund? 39\u003c\/p\u003e \u003cp\u003eWhat are the Key Elements of Government Financial Statements? 39\u003c\/p\u003e \u003cp\u003eWhat Characterizes Funds? 41\u003c\/p\u003e \u003cp\u003eUse of Multiple Funds to Account for An Entity 44\u003c\/p\u003e \u003cp\u003eBasis of Accounting and Measurement Focus 45\u003c\/p\u003e \u003cp\u003eExample: Fund Accounting in a School District 46\u003c\/p\u003e \u003cp\u003eMajor VS. Nonmajor Funds 49\u003c\/p\u003e \u003cp\u003eHow Can Funds be Combined and Consolidated? 49\u003c\/p\u003e \u003cp\u003eWhat are the Main Types of a Government’s Funds? 59\u003c\/p\u003e \u003cp\u003eWhat’s Notable About Each Type of Governmental Fund? 61\u003c\/p\u003e \u003cp\u003eWhat’s Notable About Each Type of Proprietary Fund? 64\u003c\/p\u003e \u003cp\u003eWhat’s Notable About Each Type of Fiduciary Fund? 70\u003c\/p\u003e \u003cp\u003eWhat is Included in a Government’s Annual Comprehensive Financial Report (ACFR)? 71\u003c\/p\u003e \u003cp\u003eExample: Government-Wide Statement of Activities 74\u003c\/p\u003e \u003cp\u003eHow Do the Funds and Annual Reports of Not-For-Profits Differ From Those of Governments? 75\u003c\/p\u003e \u003cp\u003eSummary 78\u003c\/p\u003e \u003cp\u003eKey Terms In This Chapter 80\u003c\/p\u003e \u003cp\u003eExercise for Review and Self-Study 80\u003c\/p\u003e \u003cp\u003eQuestions for Review and Discussion 81\u003c\/p\u003e \u003cp\u003eExercises 82\u003c\/p\u003e \u003cp\u003eContinuing Problem 85\u003c\/p\u003e \u003cp\u003eProblems 86\u003c\/p\u003e \u003cp\u003eQuestions for Research, Analysis, and Discussion 91\u003c\/p\u003e \u003cp\u003eSolution to Exercise for Review and Self-Study 92\u003c\/p\u003e \u003cp\u003e\u003cb\u003e3 Issues of Budgeting and Control 95\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eWhat are the Key Purposes of Budgets? 96\u003c\/p\u003e \u003cp\u003eWhy is More Than One Type of Budget Necessary? 96\u003c\/p\u003e \u003cp\u003eHow are Expenditures and Revenues Classified? 98\u003c\/p\u003e \u003cp\u003eWhy are Performance Budgets Necessary? 99\u003c\/p\u003e \u003cp\u003eWhat are the Key Phases of the Budget Cycle? 101\u003c\/p\u003e \u003cp\u003eIn Practice: Budgeting In The Midst of a Pandemic 103\u003c\/p\u003e \u003cp\u003eOn What Basis of Accounting are Budgets Prepared? 105\u003c\/p\u003e \u003cp\u003eIn Practice: States Balance Their Budgets the Painless Way 106\u003c\/p\u003e \u003cp\u003eIn Practice: The Cost of GAAP 107\u003c\/p\u003e \u003cp\u003eIn Practice: Balancing the Budget by Selling Assets to Yourself 108\u003c\/p\u003e \u003cp\u003eWhat Cautions Must be Taken in Budget-to-Actual Comparisons? 108\u003c\/p\u003e \u003cp\u003eHow Does Budgeting in Not-For-Profit Organizations Compare with that in Governments? 111\u003c\/p\u003e \u003cp\u003eHow Do Budgets Enhance Control? 112\u003c\/p\u003e \u003cp\u003eWhat are the Distinctive Ways Governments Record Their Budgets? 114\u003c\/p\u003e \u003cp\u003eExample: Budgetary Entries 115\u003c\/p\u003e \u003cp\u003eAn Alternative Method: Crediting or Debiting the Difference Between Revenues and Expenditures to “Budgetary Control” 117\u003c\/p\u003e \u003cp\u003eHow Does Encumbrance Accounting Prevent Overspending? 117\u003c\/p\u003e \u003cp\u003eExample: The Encumbrance Cycle—Year 1 118\u003c\/p\u003e \u003cp\u003eExample: The Encumbrance Cycle—Year 2 120\u003c\/p\u003e \u003cp\u003eExample: Impact of Encumbrances on Fund Balance 121\u003c\/p\u003e \u003cp\u003eAre Budgetary and Encumbrance Entries Really Needed? 124\u003c\/p\u003e \u003cp\u003eSummary 125\u003c\/p\u003e \u003cp\u003eKey Terms in this Chapter 125\u003c\/p\u003e \u003cp\u003eExercise for Review and Self-Study 126\u003c\/p\u003e \u003cp\u003eQuestions for Review and Discussion 126\u003c\/p\u003e \u003cp\u003eExercises 127\u003c\/p\u003e \u003cp\u003eContinuing Problem 131\u003c\/p\u003e \u003cp\u003eProblems 131\u003c\/p\u003e \u003cp\u003eQuestions for Research, Analysis, and Discussion 139\u003c\/p\u003e \u003cp\u003eSolution to Exercise for Review and Self-Study 139\u003c\/p\u003e \u003cp\u003e\u003cb\u003e4 Recognizing Revenues in Governmental Funds 141\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eWhy and How Do Governments Use the Modified Accrual Basis? 141\u003c\/p\u003e \u003cp\u003eWhat are the Main Types of Nonexchange Revenues and the Limitations on How and When They Can be Used? 145\u003c\/p\u003e \u003cp\u003eHow Should Property Taxes and Other Imposed Nonexchange Revenues be Accounted for? 146\u003c\/p\u003e \u003cp\u003eI n Practice: In Practice: Just as it did with individuals, corona viruses make some governments\u003c\/p\u003e \u003cp\u003efar more sick than others 146\u003c\/p\u003e \u003cp\u003eExample: Property Taxes 148\u003c\/p\u003e \u003cp\u003eExample: Fines 153\u003c\/p\u003e \u003cp\u003eHow Should Sales Taxes and Other Derived Tax Revenues be Accounted for? 154\u003c\/p\u003e \u003cp\u003eExample: Sales Taxes 154\u003c\/p\u003e \u003cp\u003eExample: Sales Taxes Collected by State 156\u003c\/p\u003e \u003cp\u003eExample: Income Taxes 157\u003c\/p\u003e \u003cp\u003eWhat are Tax Abatements and Why and How Must They be Disclosed? 159\u003c\/p\u003e \u003cp\u003eHow Should Grants and Similar Government-Mandated and Voluntary Nonexchange Revenues be Accounted For? 160\u003c\/p\u003e \u003cp\u003eExample: Unrestricted Grant with Time Requirement 161\u003c\/p\u003e \u003cp\u003eExample: Grant with Purpose Restriction 162\u003c\/p\u003e \u003cp\u003eExample: Reimbursement (Eligibility Requirement) Grant 162\u003c\/p\u003e \u003cp\u003eExample: Unrestricted Grant with Contingency Eligibility Requirement 163\u003c\/p\u003e \u003cp\u003eExample: Endowment Gift 163\u003c\/p\u003e \u003cp\u003eExample: Pledges 163\u003c\/p\u003e \u003cp\u003eExample: Donations of Land for Differing Purposes 164\u003c\/p\u003e \u003cp\u003eExample: On-Behalf Payments 167\u003c\/p\u003e \u003cp\u003eHow Should Sales of Capital Assets be Accounted For? 167\u003c\/p\u003e \u003cp\u003eExample: Sales of Capital Assets 168\u003c\/p\u003e \u003cp\u003eHow Should Licenses, Permits, and Other Exchange Transactions be Accounted for? 169\u003c\/p\u003e \u003cp\u003eExample: License Fees 169\u003c\/p\u003e \u003cp\u003eHow Should Governments Report Revenues in their Government-Wide Statements? 170\u003c\/p\u003e \u003cp\u003eSummary 171\u003c\/p\u003e \u003cp\u003eKey Terms In This Chapter 173\u003c\/p\u003e \u003cp\u003eExercise for Review and Self-Study 173\u003c\/p\u003e \u003cp\u003eQuestions for Review and Discussion 174\u003c\/p\u003e \u003cp\u003eExercises 174\u003c\/p\u003e \u003cp\u003eContinuing Problem 178\u003c\/p\u003e \u003cp\u003eProblems 178\u003c\/p\u003e \u003cp\u003eQuestions for Research, Analysis, and Discussion 184\u003c\/p\u003e \u003cp\u003eSolution to Exercise for Review and Self-Study 185\u003c\/p\u003e \u003cp\u003e\u003cb\u003e5 Recognizing Expenditures in Governmental Funds 187\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eHierarchical Approach to Transaction Analysis 187\u003c\/p\u003e \u003cp\u003eHow is the Accrual Concept Modified for Expenditures? 189\u003c\/p\u003e \u003cp\u003eHow Should Wages and Salaries be Accounted for? 190\u003c\/p\u003e \u003cp\u003eExample: Wages and Salaries 190\u003c\/p\u003e \u003cp\u003eHow Should Compensated Absences Be Accounted For? 191\u003c\/p\u003e \u003cp\u003eIn Practice: Changing the Pay Date by One Day 191\u003c\/p\u003e \u003cp\u003eExample: Vacation Leave 192\u003c\/p\u003e \u003cp\u003eExample: Sick Leave 193\u003c\/p\u003e \u003cp\u003eExample: Sabbatical Leave 196\u003c\/p\u003e \u003cp\u003eHow Should Pensions and Other Postemployment Benefits Be Accounted For? 197\u003c\/p\u003e \u003cp\u003eExample: Pension Expenditure 197\u003c\/p\u003e \u003cp\u003eHow Should Claims and Judgments Be Accounted For? 198\u003c\/p\u003e \u003cp\u003eExample: Claims and Judgments 198\u003c\/p\u003e \u003cp\u003eHow Should the Acquisition and Use of Materials and Supplies Be Accounted For? 200\u003c\/p\u003e \u003cp\u003eExample: Supplies 200\u003c\/p\u003e \u003cp\u003eHow Should Prepayments Be Accounted For? 203\u003c\/p\u003e \u003cp\u003eExample: Prepayments 203\u003c\/p\u003e \u003cp\u003eHow Should Capital Assets Be Accounted For? 205\u003c\/p\u003e \u003cp\u003eExample: Capital Assets 205\u003c\/p\u003e \u003cp\u003eExample: Installment Notes 206\u003c\/p\u003e \u003cp\u003eExample: Capital Leases 207\u003c\/p\u003e \u003cp\u003eHow Should Interest and Principal on Long-Term Debt Be Accounted For? 208\u003c\/p\u003e \u003cp\u003eExample: Long-term Debt 209\u003c\/p\u003e \u003cp\u003eIn Practice: California School Children May Pay for Their Own Education 210\u003c\/p\u003e \u003cp\u003eHow Should Nonexchange Expenditures be Accounted for? 212\u003c\/p\u003e \u003cp\u003eExample: Unrestricted Grant with Time Requirement 212\u003c\/p\u003e \u003cp\u003eExample: Grant with Purpose Restriction 213\u003c\/p\u003e \u003cp\u003eExample: Reimbursement (Eligibility Requirement) Grant 213\u003c\/p\u003e \u003cp\u003eHow Should Interfund Transactions Be Accounted For? 214\u003c\/p\u003e \u003cp\u003eExample: Interfund Transfer 215\u003c\/p\u003e \u003cp\u003eExample: Interfund Purchase\/Sale 215\u003c\/p\u003e \u003cp\u003eHow Should Revenues, Expenditures, and Other Financing Sources and Uses Be Reported? 218\u003c\/p\u003e \u003cp\u003eIn Practice: Is the Coronavirus Pandemic an Extraordinary or Special Event? 218\u003c\/p\u003e \u003cp\u003eWhat is the Significance of the Current Financial Governmental Fund Statements? An Overview 219\u003c\/p\u003e \u003cp\u003eSummary 220\u003c\/p\u003e \u003cp\u003eKey Terms In This Chapter 221\u003c\/p\u003e \u003cp\u003eExercise for Review and Self-Study 221\u003c\/p\u003e \u003cp\u003eQuestions for Review and Discussion 222\u003c\/p\u003e \u003cp\u003eExercises 223\u003c\/p\u003e \u003cp\u003eContinuing Problem 227\u003c\/p\u003e \u003cp\u003eProblems 227\u003c\/p\u003e \u003cp\u003eQuestions for Research, Analysis, and Discussion 233\u003c\/p\u003e \u003cp\u003eSolution to Exercise for Review and Self-Study 233\u003c\/p\u003e \u003cp\u003e\u003cb\u003e6 Accounting for Capital Projects and Debt Service 236\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eHow do Governments Account for Capital Projects Funds? 237\u003c\/p\u003e \u003cp\u003eExample: Bond Issue Costs 239\u003c\/p\u003e \u003cp\u003eExample: Bond Premiums and Discounts 239\u003c\/p\u003e \u003cp\u003eComprehensive Example: Main Types of Transactions Accounted for in Capital Projects Funds 241\u003c\/p\u003e \u003cp\u003eHow do Governments Account for Resources Dedicated to Debt Service? 245\u003c\/p\u003e \u003cp\u003eComprehensive Example: Main Types of Transactions Accounted for in Debt Service Funds 246\u003c\/p\u003e \u003cp\u003eHow do Governments Handle Special Assessments? 250\u003c\/p\u003e \u003cp\u003eIn Practice: Use and Abuse of Special Assessments 252\u003c\/p\u003e \u003cp\u003eIn Practice: What We Might Learn from “Net Investment in Capital Assets” 256\u003c\/p\u003e \u003cp\u003eWhy is Arbitrage a Concern of Governments? 256\u003c\/p\u003e \u003cp\u003eHow can Governments Benefit from Debt Refundings? 258\u003c\/p\u003e \u003cp\u003eExample: Debt Refundings 258\u003c\/p\u003e \u003cp\u003eExample: In-Substance Defeasance 260\u003c\/p\u003e \u003cp\u003eIn Practice: Current and Advance Refundings 261\u003c\/p\u003e \u003cp\u003eSummary 263\u003c\/p\u003e \u003cp\u003eKey Terms in This Chapter 264\u003c\/p\u003e \u003cp\u003eExercise for Review and Self-Study 264\u003c\/p\u003e \u003cp\u003eQuestions for Review and Discussion 265\u003c\/p\u003e \u003cp\u003eExercises 265\u003c\/p\u003e \u003cp\u003eContinuing Problem 270\u003c\/p\u003e \u003cp\u003eProblems 270\u003c\/p\u003e \u003cp\u003eQuestions for Research, Analysis, and Discussion 277\u003c\/p\u003e \u003cp\u003eSolution to Exercise for Review and Self-Study 278\u003c\/p\u003e \u003cp\u003e\u003cb\u003e7 Capital Assets and Investments in Marketable Securities 281\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eWhat Accounting Practices Do Governments Follow for General Capital Assets? 282\u003c\/p\u003e \u003cp\u003eAcquiring and Placing Value on Capital Assets 285\u003c\/p\u003e \u003cp\u003eExample: Trade-Ins 285\u003c\/p\u003e \u003cp\u003eWhy and How Should Governments Report Infrastructure? 287\u003c\/p\u003e \u003cp\u003eIn Practice: Nation’s Infrastructure Earns a Cumulative Grade of C-287\u003c\/p\u003e \u003cp\u003eIn Practice: Fair Values May (Or May not) Facilitate Sales Decisions 292\u003c\/p\u003e \u003cp\u003eHow Should Governments Account for Assets that Are Impaired? 294\u003c\/p\u003e \u003cp\u003eExample: Restoration Approach 294\u003c\/p\u003e \u003cp\u003eExample: Service Units Approach 295\u003c\/p\u003e \u003cp\u003eExample: Deflated Depreciated Replacement Cost Approach 296\u003c\/p\u003e \u003cp\u003eWhat Are the Critical Issues with Respect To Marketable Securities And Other Investments? 297\u003c\/p\u003e \u003cp\u003eInvestments Should Be Reported at Fair Values 297\u003c\/p\u003e \u003cp\u003eExample: Investment Income 300\u003c\/p\u003e \u003cp\u003eI n Practice: Some Governments May Make Suboptimal Investment Decisions in Order to Avoid Financial Statement Volatility 301\u003c\/p\u003e \u003cp\u003eExample: Interest Income 303\u003c\/p\u003e \u003cp\u003eIn Practice: One Common-Type Derivative 305\u003c\/p\u003e \u003cp\u003eIn Practice: Investment Debacles 305\u003c\/p\u003e \u003cp\u003eIn Practice: Common Sense Investment Practices 307\u003c\/p\u003e \u003cp\u003eSummary 307\u003c\/p\u003e \u003cp\u003eKey Terms In This Chapter 308\u003c\/p\u003e \u003cp\u003eExercise for Review and Self-Study 308\u003c\/p\u003e \u003cp\u003eQuestions for Review and Discussion 309\u003c\/p\u003e \u003cp\u003eExercises 309\u003c\/p\u003e \u003cp\u003eContinuing Problem 312\u003c\/p\u003e \u003cp\u003eProblems 313\u003c\/p\u003e \u003cp\u003eQuestions for Research, Analysis, and Discussion 320\u003c\/p\u003e \u003cp\u003eSolution to Exercise for Review and Self-Study 320\u003c\/p\u003e \u003cp\u003e\u003cb\u003e8 Long-Term Obligations 321\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eWhy is Information on Long-Term Debt Important to Statement Users? 322\u003c\/p\u003e \u003cp\u003eCan Governments and Not-For-Profits Go Bankrupt? 322\u003c\/p\u003e \u003cp\u003eIn Practice: It is not So Easy to Declare Municipal Bankruptcy 323\u003c\/p\u003e \u003cp\u003eHow Do Governments Account for Long-Term Obligations? 325\u003c\/p\u003e \u003cp\u003eExample: Accounting for Bonds in Government-Wide Statements 327\u003c\/p\u003e \u003cp\u003eIn Practice: Valuing a Lottery Prize 328\u003c\/p\u003e \u003cp\u003eWhat Constitutes a Government’s Long-Term Debt? 329\u003c\/p\u003e \u003cp\u003eExample: Demand Bonds 331\u003c\/p\u003e \u003cp\u003eExample: Bond Anticipation Notes 332\u003c\/p\u003e \u003cp\u003eExample: Tax Anticipation Notes 333\u003c\/p\u003e \u003cp\u003eExample: Lessee Accounting 335\u003c\/p\u003e \u003cp\u003eExample: Lessor Accounting 336\u003c\/p\u003e \u003cp\u003eExample: Overlapping Debt 343\u003c\/p\u003e \u003cp\u003eIn Practice: 49Ers Score Big in the Financial Arena 346\u003c\/p\u003e \u003cp\u003eI n Practice: Tobacco Bonds Are Both Risky and Inconsistent with Government Policies 347\u003c\/p\u003e \u003cp\u003eWhat Other Information Do Users Want to Know About Outstanding Debt? 347\u003c\/p\u003e \u003cp\u003eExample: Debt Margin 349\u003c\/p\u003e \u003cp\u003eWhat are Bond Ratings, and Why are They Important? 351\u003c\/p\u003e \u003cp\u003eIn Practice: Bond Ratings 352\u003c\/p\u003e \u003cp\u003eSummary 352\u003c\/p\u003e \u003cp\u003eKey Terms in This Chapter 354\u003c\/p\u003e \u003cp\u003eExercise for Review and Self-Study 354\u003c\/p\u003e \u003cp\u003eQuestions for Review and Discussion 354\u003c\/p\u003e \u003cp\u003eExercises 355\u003c\/p\u003e \u003cp\u003eContinuing Problem 359\u003c\/p\u003e \u003cp\u003eProblems 359\u003c\/p\u003e \u003cp\u003eQuestions for Research, Analysis, and Discussion 365\u003c\/p\u003e \u003cp\u003eSolution to Exercise for Review and Self-Study 366\u003c\/p\u003e \u003cp\u003e\u003cb\u003e9 Business-Type Activities 367\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eWhat Types of Funds Involve Business-Type Activities? 368\u003c\/p\u003e \u003cp\u003eWhy Do Governments and Not-For-Profits\u003c\/p\u003e \u003cp\u003eEngage in Business-Type Activities? 368\u003c\/p\u003e \u003cp\u003eShould Business-Type Activities be Accounted for Differently than Governmental Activities? 369\u003c\/p\u003e \u003cp\u003eWhat are the Three Basic Statements of Proprietary Fund Accounting? 371\u003c\/p\u003e \u003cp\u003eWhat Accounting Issues are Unique to Enterprise Funds of Governments? 377\u003c\/p\u003e \u003cp\u003eExample: Revenue Bond Proceeds as Restricted Assets 380\u003c\/p\u003e \u003cp\u003eExample: Landfill Costs in an Enterprise Fund 382\u003c\/p\u003e \u003cp\u003eExample: Pollution Remediation Costs in an Enterprise Fund 385\u003c\/p\u003e \u003cp\u003eWhat are Internal Service Funds, and How are they Accounted For? 386\u003c\/p\u003e \u003cp\u003eExample: Internal Service Fund Accounting 390\u003c\/p\u003e \u003cp\u003eIn Practice: Full-Cost Pricing May Encourage Dysfunctional Decisions 392\u003c\/p\u003e \u003cp\u003eAccounting for Insurance Premiums 394\u003c\/p\u003e \u003cp\u003eExample: Insurance Premiums 395\u003c\/p\u003e \u003cp\u003eExample: Self-Insurance in a General Fund 396\u003c\/p\u003e \u003cp\u003eHow are Proprietary Funds Reported? 397\u003c\/p\u003e \u003cp\u003eExample: Eliminating Interfund Balances and Transactions 399\u003c\/p\u003e \u003cp\u003ePPPs and APAs 403\u003c\/p\u003e \u003cp\u003eExample: Public-Private Partnership (PPP) 404\u003c\/p\u003e \u003cp\u003eExample: PPP But Not a SCA 406\u003c\/p\u003e \u003cp\u003eIn Practice: Want to Own a Bridge? 409\u003c\/p\u003e \u003cp\u003eWhat Do Users Want to Know About Revenue Debt? 409\u003c\/p\u003e \u003cp\u003eSummary 411\u003c\/p\u003e \u003cp\u003eKey Terms in This Chapter 412\u003c\/p\u003e \u003cp\u003eExercise for Review and Self-Study 413\u003c\/p\u003e \u003cp\u003eQuestions for Review and Discussion 413\u003c\/p\u003e \u003cp\u003eExercises 414\u003c\/p\u003e \u003cp\u003eContinuing Problem 418\u003c\/p\u003e \u003cp\u003eProblems 418\u003c\/p\u003e \u003cp\u003eQuestions for Research, Analysis, and Discussion 424\u003c\/p\u003e \u003cp\u003eSolution to Exercise for Review and Self-Study 425\u003c\/p\u003e \u003cp\u003e\u003cb\u003e10 Pensions and Other Fiduciary Activities 426\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eWhy is Pension Accounting so Important? 426\u003c\/p\u003e \u003cp\u003eIn Practice 428\u003c\/p\u003e \u003cp\u003eHow Do Defined Contribution Plans Differ from Defined Benefit Plans? 429\u003c\/p\u003e \u003cp\u003eIn Practice: Defined Benefit Plans Are More Efficient Than Defined Contribution Plans 430\u003c\/p\u003e \u003cp\u003eIn Practice: Can Defined Benefit Plans Be Saved? 431\u003c\/p\u003e \u003cp\u003eWhat is the Relationship Between An Employer and its Pension Plan? 432\u003c\/p\u003e \u003cp\u003eHow Should the Pension Expense in Full Accrual Statements be Determined? 435\u003c\/p\u003e \u003cp\u003eExample: The Pension Expense 437\u003c\/p\u003e \u003cp\u003eHow Should the Pension Expenditure In Governmental Funds be Determined? 441\u003c\/p\u003e \u003cp\u003eWhat Special Problems Do Multiple-Employer Cost-Sharing Plans Pose? 441\u003c\/p\u003e \u003cp\u003eHow Should The Pension Plan be Accounted for? 442\u003c\/p\u003e \u003cp\u003eWhat Types of Disclosures are Required? 444\u003c\/p\u003e \u003cp\u003eHow Should Post-Employment Benefits Other Than Pensions (OPEB) be Accounted for? 445\u003c\/p\u003e \u003cp\u003eWhat Are Fiduciary Funds? 446\u003c\/p\u003e \u003cp\u003eI n Practice: Difficulty of Determining Whether an Activity is Fiduciary or Governmental 451\u003c\/p\u003e \u003cp\u003eShould Investment Income of A Permanent Fund be Reported in the Permanent Fund Itself or The Beneficiary Fund? 454\u003c\/p\u003e \u003cp\u003eExample: Expendable Investment Income 455\u003c\/p\u003e \u003cp\u003eSummary 455\u003c\/p\u003e \u003cp\u003eKey Terms in This Chapter 457\u003c\/p\u003e \u003cp\u003eExercise for Review and Self-Study 457\u003c\/p\u003e \u003cp\u003eQuestions for Review and Discussion 458\u003c\/p\u003e \u003cp\u003eExercises 458\u003c\/p\u003e \u003cp\u003eContinuing Problem 461\u003c\/p\u003e \u003cp\u003eProblems 461\u003c\/p\u003e \u003cp\u003eQuestions for Research, Analysis, and Discussion 466\u003c\/p\u003e \u003cp\u003eSolution to Exercise for Review and Self-Study 467\u003c\/p\u003e \u003cp\u003e\u003cb\u003e11 Issues of Reporting, Disclosure, and Financial Analysis 469\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eHow Can a Government Prepare Government-Wide\u003c\/p\u003e \u003cp\u003eStatements from Fund Statements? 469\u003c\/p\u003e \u003cp\u003eWhy is the Reporting Entity an Issue for Governments and Not-For-Profits? 471\u003c\/p\u003e \u003cp\u003eExample: The Reporting Entity 472\u003c\/p\u003e \u003cp\u003eWhat Criteria Have Been Established for Government Reporting Entities? 473\u003c\/p\u003e \u003cp\u003eExample: Financially Accountable Component Units 474\u003c\/p\u003e \u003cp\u003eExample: Fiscal Dependency 475\u003c\/p\u003e \u003cp\u003eExample: Blended Component Units 476\u003c\/p\u003e \u003cp\u003eExample: A Closely Affiliated Organization 479\u003c\/p\u003e \u003cp\u003eExample: Application of Current Standards 480\u003c\/p\u003e \u003cp\u003eWhat Other Elements Make Up the Annual Comprehensive Financial Report? 482\u003c\/p\u003e \u003cp\u003eWhat are the Reporting Requirements for Special-Purpose Governments?\u003c\/p\u003e \u003cp\u003e487\u003c\/p\u003e \u003cp\u003eHow Can A Government’s Fiscal Condition be Assessed? 488\u003c\/p\u003e \u003cp\u003eI n Practice: Balanced Budget Requirements Don’t Always Result in Balanced Budgets 497\u003c\/p\u003e \u003cp\u003eDrawing Conclusions 504\u003c\/p\u003e \u003cp\u003eSummary 509\u003c\/p\u003e \u003cp\u003eKey Terms in This Chapter 511\u003c\/p\u003e \u003cp\u003eExercise for Review and Self-Study 511\u003c\/p\u003e \u003cp\u003eQuestions for Review and Discussion 512\u003c\/p\u003e \u003cp\u003eExercises 512\u003c\/p\u003e \u003cp\u003eContinuing Problem 516\u003c\/p\u003e \u003cp\u003eProblems 516\u003c\/p\u003e \u003cp\u003eQuestions for Research, Analysis, and Discussion 520\u003c\/p\u003e \u003cp\u003eSolution to Exercise for Review and Self-Study 521\u003c\/p\u003e \u003cp\u003e\u003cb\u003e12 Not-for-Profit Organizations 523\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eWho’s in Charge? 523\u003c\/p\u003e \u003cp\u003eWhat Should be The Form And Content of Financial Statements? 524\u003c\/p\u003e \u003cp\u003eIn Practice 526\u003c\/p\u003e \u003cp\u003eWhat Is An Endowment? 527\u003c\/p\u003e \u003cp\u003eReporting Revenues and Expenses 529\u003c\/p\u003e \u003cp\u003eExample: Reporting Revenues and Expenses 530\u003c\/p\u003e \u003cp\u003eReporting Cash Flows 535\u003c\/p\u003e \u003cp\u003eWhat are The Main Types of Contributions, and How Should Pledges Be Accounted For? 538\u003c\/p\u003e \u003cp\u003eIn Practice: Even the Very Wealthy Sometimes Renege on Their Contributions 539\u003c\/p\u003e \u003cp\u003eExample: Pledges 540\u003c\/p\u003e \u003cp\u003eWhen Should Use-Restricted (Purpose-Restricted) Contributions Be Recognized? 542\u003c\/p\u003e \u003cp\u003eExample: Use-Restricted Contributions 542\u003c\/p\u003e \u003cp\u003eIn Practice: A Gift with Strings Attached 543\u003c\/p\u003e \u003cp\u003eShould Noncash Contributions be Recognized? 544\u003c\/p\u003e \u003cp\u003eExample: Noncash Contributions 545\u003c\/p\u003e \u003cp\u003eExample 545\u003c\/p\u003e \u003cp\u003eExample: Examples of Contributed Services 546\u003c\/p\u003e \u003cp\u003eIn Practice 546\u003c\/p\u003e \u003cp\u003eShould Receipts of Collection Items be Recognized As Revenues? 547\u003c\/p\u003e \u003cp\u003eWhen Should Conditional Promises be Recognized? 547\u003c\/p\u003e \u003cp\u003eExample: Conditional Promises 548\u003c\/p\u003e \u003cp\u003eHow Should “Pass-Through” Contributions Be Accounted For? 548\u003c\/p\u003e \u003cp\u003eExample: A Federated Fund-Raising Organization 549\u003c\/p\u003e \u003cp\u003eExample: A Foundation That Transfers Assets to a Specified Organization 549\u003c\/p\u003e \u003cp\u003eExample: A Foundation That Supports a Related Organization 549\u003c\/p\u003e \u003cp\u003eWhen Should Gains and Losses On Investments be Recognized? 551\u003c\/p\u003e \u003cp\u003eExample: Investment Gains 551\u003c\/p\u003e \u003cp\u003eShould Endowment Gains Be Considered Net Additions To Principal Or Expendable Income? 552\u003c\/p\u003e \u003cp\u003eExample: Investment Gains 553\u003c\/p\u003e \u003cp\u003eWhat Are Split Interest Agreements, and How Should They be Accounted For? 554\u003c\/p\u003e \u003cp\u003eHow Should Depreciation Be Reported? 555\u003c\/p\u003e \u003cp\u003eExample: Depreciation 555\u003c\/p\u003e \u003cp\u003eWhat Issues Does A Not-For-Profit\u003c\/p\u003e \u003cp\u003eFace In Establishing Its Reporting Entity? 556\u003c\/p\u003e \u003cp\u003eComprehensive Example: Museum of American Culture 558\u003c\/p\u003e \u003cp\u003eHow Should The Costs of Fund-Raising Activities Be Determined? 566\u003c\/p\u003e \u003cp\u003eCriteria for Allocating A Portion of Costs To Program or Management Functions 566\u003c\/p\u003e \u003cp\u003eExample: Allocating Charitable Costs 568\u003c\/p\u003e \u003cp\u003eHow Can A Not-For-Profit’s Fiscal Condition Be Assessed? 569\u003c\/p\u003e \u003cp\u003eIn Practice: Not-For-Profits, Like Corporations, Tainted by Scandals 571\u003c\/p\u003e \u003cp\u003eSummary 573\u003c\/p\u003e \u003cp\u003eKey Terms In This Chapter 574\u003c\/p\u003e \u003cp\u003eExercise for Review and Self-Study 574\u003c\/p\u003e \u003cp\u003eQuestions for Review and Discussion 577\u003c\/p\u003e \u003cp\u003eExercises 578\u003c\/p\u003e \u003cp\u003eProblems 582\u003c\/p\u003e \u003cp\u003eSolution to Exercise for Review and Self-Study 586\u003c\/p\u003e \u003cp\u003e\u003cb\u003e13 Colleges and Universities 587\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eWhat Unique Issues do Colleges and Universities Face? 587\u003c\/p\u003e \u003cp\u003eStandards for Public Colleges and Universities 589\u003c\/p\u003e \u003cp\u003eStandards for Private Not-For-Profit Colleges and Universities 590\u003c\/p\u003e \u003cp\u003eAccounting for Revenues and Expenses 597\u003c\/p\u003e \u003cp\u003eIn Practice: Which Set of Standards Do We Follow? 598\u003c\/p\u003e \u003cp\u003eIn Practice: From Public to Private 599\u003c\/p\u003e \u003cp\u003eIn Practice: How Should a University Classify a Gift that May not Be a Gift? 600\u003c\/p\u003e \u003cp\u003eExample: Tuition and Fee Revenues 600\u003c\/p\u003e \u003cp\u003eOther Issues 602\u003c\/p\u003e \u003cp\u003eExample: Grants 603\u003c\/p\u003e \u003cp\u003eExample: Student Loans 604\u003c\/p\u003e \u003cp\u003eIn Practice: How Auxiliary Enterprises Can Be Misused 605\u003c\/p\u003e \u003cp\u003eComprehensive Example: Mars University 606\u003c\/p\u003e \u003cp\u003eEvaluating The Fiscal Wherewithal of Colleges And Universities 610\u003c\/p\u003e \u003cp\u003eIn Practice: Colleges on the Brink 612\u003c\/p\u003e \u003cp\u003eSummary 613\u003c\/p\u003e \u003cp\u003eKey Terms In This Chapter 613\u003c\/p\u003e \u003cp\u003eExercise for Review and Self-Study 613\u003c\/p\u003e \u003cp\u003eQuestions for Review and Discussion 616\u003c\/p\u003e \u003cp\u003eExercises 616\u003c\/p\u003e \u003cp\u003eProblems 619\u003c\/p\u003e \u003cp\u003eSolution to Exercise for Review and Self-Study 623\u003c\/p\u003e \u003cp\u003e\u003cb\u003e14 Health-care Providers 625\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eIn Practice: Hospitals Face Economic Challenges While Also Implementing Policy Changes 626\u003c\/p\u003e \u003cp\u003eWhat Unique Issues do Health-Care Providers Face? 627\u003c\/p\u003e \u003cp\u003eWhat are the Basic Financial Statements? 628\u003c\/p\u003e \u003cp\u003eHow are Key Revenues and Expenses Recognized? 633\u003c\/p\u003e \u003cp\u003eExample: Patient Care Revenues 634\u003c\/p\u003e \u003cp\u003eExample: Implicit Price Concessions 635\u003c\/p\u003e \u003cp\u003eExample: Capitation Fee Revenues 636\u003c\/p\u003e \u003cp\u003eExample: Charity Care 637\u003c\/p\u003e \u003cp\u003eExample: Malpractice Claims 638\u003c\/p\u003e \u003cp\u003eExample: Retrospective Premiums 639\u003c\/p\u003e \u003cp\u003eComprehensive Example: Medical Center Hospital 639\u003c\/p\u003e \u003cp\u003eHow can the Fiscal Wherewithal of Health-Care Organizations be Evaluated? 645\u003c\/p\u003e \u003cp\u003eIn Practice: Financial Problems not Caused by Single Issue 646\u003c\/p\u003e \u003cp\u003eSummary 648\u003c\/p\u003e \u003cp\u003eKey Terms in This Chapter 649\u003c\/p\u003e \u003cp\u003eExercise for Review and Self-Study 649\u003c\/p\u003e \u003cp\u003eQuestions for Review and Discussion 649\u003c\/p\u003e \u003cp\u003eExercises 650\u003c\/p\u003e \u003cp\u003eProblems 654\u003c\/p\u003e \u003cp\u003eSolution to Exercise for Review and Self-Study 658\u003c\/p\u003e \u003cp\u003e\u003cb\u003e15 Auditing Governments and Not-for-Profit Organizations 659\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eHow Do Audits Of Governments and Not-For-Profits\u003c\/p\u003e \u003cp\u003eDiffer from Those of Businesses? 660\u003c\/p\u003e \u003cp\u003eHow Has The Yellow Book Influenced Governmental and Not-For-Profit Auditing? 660\u003c\/p\u003e \u003cp\u003eWhat Types of Audits Do Governments Conduct? 662\u003c\/p\u003e \u003cp\u003eWhat Levels of Standards are Applicable To All Engagements? 662\u003c\/p\u003e \u003cp\u003eIn Practice: To Whom Should a City Auditor Report? 663\u003c\/p\u003e \u003cp\u003eWhat are Performance Audits? 667\u003c\/p\u003e \u003cp\u003eKey Differences Between Financial And Performance Audits 667\u003c\/p\u003e \u003cp\u003eIn Practice: Targeting Seemingly Trivial Activities 670\u003c\/p\u003e \u003cp\u003eExample: Evidence Gathering 673\u003c\/p\u003e \u003cp\u003eIn Practice: Findings Must Relate to Program Objectives 674\u003c\/p\u003e \u003cp\u003eHow Have The Single Audit Act and Other Pronouncements Influenced Auditing? 675\u003c\/p\u003e \u003cp\u003eWhat Approach Do Auditors Take In Performing Single Audits? 676\u003c\/p\u003e \u003cp\u003eWhat Reports Result From Single Audits? 679\u003c\/p\u003e \u003cp\u003eWhat Unique Ethical Issues Do Governmental and Not-For-Profit Accounting and Auditing Present? 682\u003c\/p\u003e \u003cp\u003eExample: Ethical Dilemma 684\u003c\/p\u003e \u003cp\u003eSummary 686\u003c\/p\u003e \u003cp\u003eKey Terms In This Chapter 687\u003c\/p\u003e \u003cp\u003eExercise for Review and Self-Study 687\u003c\/p\u003e \u003cp\u003eQuestions for Review and Discussion 688\u003c\/p\u003e \u003cp\u003eExercises 688\u003c\/p\u003e \u003cp\u003eProblems 690\u003c\/p\u003e \u003cp\u003eCases in Ethics 694\u003c\/p\u003e \u003cp\u003eSolution to Exercise for Review and Self-Study 696\u003c\/p\u003e \u003cp\u003e\u003cb\u003e16 Federal Government Accounting 697\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eWhich Agencies are Responsible for Federal Accounting and Reporting? 700\u003c\/p\u003e \u003cp\u003eWhat Constitutes the Federal Budget? 703\u003c\/p\u003e \u003cp\u003eWhat Constitutes the Federal Government Reporting Entity? 705\u003c\/p\u003e \u003cp\u003eWhat are the Form and Content of Government-Wide Federal Statements? 707\u003c\/p\u003e \u003cp\u003eWhat Types of Accounts are Maintained by Federal Entities? 709\u003c\/p\u003e \u003cp\u003eWhat Statements are Required of Federal Agencies? 710\u003c\/p\u003e \u003cp\u003eWhat are Other Key Features of the FASAB Model? 712\u003c\/p\u003e \u003cp\u003eExample: Subsidized Loan 721\u003c\/p\u003e \u003cp\u003eExample: Loan Guarantees 722\u003c\/p\u003e \u003cp\u003eWhat Else Constitutes the Federal Government’s Reporting System 724\u003c\/p\u003e \u003cp\u003eWhat are the Key International Trends in Governmental Accounting? 725\u003c\/p\u003e \u003cp\u003eAn International Standard-Setting Agency 726\u003c\/p\u003e \u003cp\u003eSummary 727\u003c\/p\u003e \u003cp\u003eKey Terms in This Chapter 728\u003c\/p\u003e \u003cp\u003eExercise for Review and Self-Study 728\u003c\/p\u003e \u003cp\u003eQuestions for Review and Discussion 729\u003c\/p\u003e \u003cp\u003eExercises 730\u003c\/p\u003e \u003cp\u003eProblems 733\u003c\/p\u003e \u003cp\u003eSolution to Exercise for Review and Self-Study 737\u003c\/p\u003e \u003cp\u003e\u003cb\u003e17 Managing for Results 739\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eWhat Role Do Accountants Play in the Management Cycle of Governments and Not-For-Profits? 740\u003c\/p\u003e \u003cp\u003eHow Can the Limits of Traditional Budgets Be Overcome? 741\u003c\/p\u003e \u003cp\u003eWhat are the Characteristics of Sound Operational Objectives? 743\u003c\/p\u003e \u003cp\u003eWhat are the Perils of Establishing Operational Objectives? 746\u003c\/p\u003e \u003cp\u003eI n Practice: A Classic Case of Reliance on Misspecified Objectives (Two Perspectives of the Vietnam War) 747\u003c\/p\u003e \u003cp\u003eHow Do Program Budgets Relate Expenditures to Operational Objectives? 748\u003c\/p\u003e \u003cp\u003eAdvantages and Disadvantages of Program Budgets 753\u003c\/p\u003e \u003cp\u003eHow Should Service Efforts and Accomplishments Be Reported? 755\u003c\/p\u003e \u003cp\u003eHow are Capital Expenditures Planned and Budgeted Within a Framework of Operational\u003c\/p\u003e \u003cp\u003eObjectives? 762\u003c\/p\u003e \u003cp\u003eExample: Benefits Are Cash Savings 764\u003c\/p\u003e \u003cp\u003eExample: Choosing among Options with Similar Benefits 765\u003c\/p\u003e \u003cp\u003eIn Practice: September 11 Victim Compensation Fund 767\u003c\/p\u003e \u003cp\u003eSummary 769\u003c\/p\u003e \u003cp\u003eKey Terms in This Chapter 770\u003c\/p\u003e \u003cp\u003eExercise for Review and Self-Study 770\u003c\/p\u003e \u003cp\u003eQuestions for Review and Discussion 770\u003c\/p\u003e \u003cp\u003eExercises 771\u003c\/p\u003e \u003cp\u003eProblem 774\u003c\/p\u003e \u003cp\u003eSolution to Exercise for Review and Self-Study 778\u003c\/p\u003e \u003cp\u003eGlossary G-1\u003c\/p\u003e \u003cp\u003eValue Tables VT-1\u003c\/p\u003e \u003cp\u003eIndex I-1\u003c\/p\u003e","brand":"John Wiley \u0026 Sons Inc","offers":[{"title":"Default Title","offer_id":49407158059351,"sku":"9781119803898","price":153.85,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9781119803898.jpg?v=1730498374"},{"product_id":"economic-and-financial-analysis-for-criminal-justice-organizations-9781466592063","title":"Economic and Financial Analysis for Criminal","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003e\u003cp\u003eFrom 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 \u003ci\u003eStrategic Finance for Criminal Justice Organizations\u003c\/i\u003e, 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. \u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cp\u003eUsing only a minimum of theory, \u003cstrong\u003eEconomic and Financial Analysis for Criminal Justice Organizations\u003c\/strong\u003e 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.\u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cp\u003eA variety of different type\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003e\u003c\/p\u003e\u003cp\u003eShow 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. \u003c\/p\u003e","brand":"Taylor \u0026 Francis Inc","offers":[{"title":"Default Title","offer_id":49408673775959,"sku":"9781466592063","price":156.75,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9781466592063.jpg?v=1730503766"},{"product_id":"china-the-united-states-and-the-future-of-central-asia-9781479841226","title":"China The United States and the Future of Central","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003eThe 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 insur\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTrade Review\u003c\/b\u003e\u003cbr\u003eIn a time of increasing geopolitical uncertainty and intensifying Sino-US interactions in so-called \u0026amp; 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 \u0026amp; 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 Asia\u003cbr\u003eUntil the collapse of the USSR, China's western border was seen as the Beijing's \u0026amp; 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 Tamerlane\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003eIntroduction 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","brand":"New York University Press","offers":[{"title":"Default Title","offer_id":49409074364759,"sku":"9781479841226","price":30.4,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9781479841226.jpg?v=1730505342"},{"product_id":"china-the-united-states-and-the-future-of-central-asia-9781479844333","title":"China The United States and the Future of Central","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003eThe 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 insur\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTrade Review\u003c\/b\u003e\u003cbr\u003eIn a time of increasing geopolitical uncertainty and intensifying Sino-US interactions in so-called \u0026amp; 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 \u0026amp; 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 Asia\u003cbr\u003eUntil the collapse of the USSR, China's western border was seen as the Beijing's \u0026amp; 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 Tamerlane\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003eIntroduction 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","brand":"New York University Press","offers":[{"title":"Default Title","offer_id":49409075708247,"sku":"9781479844333","price":94.05,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9781479844333.jpg?v=1730505348"},{"product_id":"rethinking-public-private-partnerships-9781789906394","title":"Rethinking Public Private Partnerships","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003ePublic 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.\u003cp\u003e\u003cbr\u003eThe 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.\u003c\/p\u003e\u003cp\u003e\u003cbr\u003eProviding an in-depth exploration of the features of PPPs and the complexities of megaprojects, \u003ci\u003eRethinking Public Private Partnerships\u003c\/i\u003e 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.\u003c\/p\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTrade Review\u003c\/b\u003e\u003cbr\u003e‘Rethinking Public Private Partnerships\u003ci\u003e 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.'\u003c\/i\u003e -- Raymond Levitt, Stanford University, US\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003eContents: 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","brand":"Edward Elgar Publishing Ltd","offers":[{"title":"Default Title","offer_id":49412679991639,"sku":"9781789906394","price":78.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9781789906394.jpg?v=1730517587"},{"product_id":"state-and-local-financial-instruments-policy-changes-and-management-9781800370920","title":"State and Local Financial Instruments: Policy","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003eThe ability of a nation to finance its basic infrastructure is essential to its economic well-being in the 21st century. This second edition of \u003ci\u003eState and Local Financial Instruments\u003c\/i\u003e 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.\u003cp\u003e\u003c\/p\u003e\u003cp\u003e\u003cbr\u003e\u003cbr\u003eUsing 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.\u003c\/p\u003e\u003cp\u003e\u003cbr\u003e\u003cbr\u003eThis 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.\u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTrade Review\u003c\/b\u003e\u003cbr\u003e\u003ci\u003e'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.'\u003c\/i\u003e -- W. Bartley Hildreth, Georgia State University, US\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003eContents: 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","brand":"Edward Elgar Publishing Ltd","offers":[{"title":"Default Title","offer_id":49412754538839,"sku":"9781800370920","price":109.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9781800370920.jpg?v=1730517833"},{"product_id":"research-handbook-on-city-and-municipal-finance-9781800372955","title":"Research Handbook on City and Municipal Finance","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003eThis 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.\u003cp\u003e\u003cbr\u003e\u003cbr\u003eBringing 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.\u003c\/p\u003e\u003cp\u003e\u003cbr\u003e\u003cbr\u003eThis 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.\u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTrade Review\u003c\/b\u003e\u003cbr\u003e\u003ci\u003e‘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.’\u003c\/i\u003e -- Kenneth A. Kriz, University of Illinois Springfield, US\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003eContents:  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","brand":"Edward Elgar Publishing Ltd","offers":[{"title":"Default Title","offer_id":49412757356887,"sku":"9781800372955","price":240.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9781800372955.jpg?v=1730517841"},{"product_id":"handbook-of-accounting-and-public-governance-exploring-hybridizations-9781800888449","title":"Handbook of Accounting and Public Governance:","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003eExpertly navigating the complex relationships between accounting and the development of hybridized public governance, this erudite Handbook critically analyses the most pressing challenges and limitations currently facing accounting and public governance research. Comprehensively drawing intricate links between accounting, public governance and hybridization, it conceptualizes the role of accounting by looking at the current and prospective needs of hybridized public governance.\u003cp\u003e\u003cbr\u003e\u003cbr\u003eInterdisciplinary in scope, this Handbook brings together contributions from an array of eminent scholars who explore key themes of accounting including performance measurement, accountability, budgeting and reporting. Different forms of public governance are examined and chapters uniquely scrutinize various aspects of accounting in different public governance settings, simultaneously engaging a perspective of hybridization. The Handbook also identifies a number of suggestions for future scholarly research thereby making a progressive and innovative contribution to this field of study.\u003c\/p\u003e\u003cp\u003e\u003cbr\u003e\u003cbr\u003eThis indispensable Handbook will prove essential to scholars, researchers and students across the fields of accounting, public management, public finance, regulation and governance, public administration, and public policy. Practitioners within these fields will also find this to be an essential read.\u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTrade Review\u003c\/b\u003e\u003cbr\u003e\u003ci\u003e‘This essential book contains 35 authors from across the globe and provides a smorgasbord of coverage, addressing cross-cutting public accounting and governance issues by various topics. This Handbook testifies that hybridization in the public sector and its associated accounting and public governance issues are important to organizations and societies in the modern era.’\u003c\/i\u003e -- James Guthrie, Macquarie University, Australia\u003cbr\u003e\u003ci\u003e‘In the past decades, the number and types of hybrid organizations has increased strongly – and these organizations are here to stay! The hybridity of these organizations has had impact on all elements of public governance. Mixing efficiency driven modes with more attention for public value creation creates tensions for accountability, financial and other types of reporting, performance measurement and budgeting. This Handbook offers a welcome overview and discussion of these tensions, with examples from various countries, policy sectors, and government levels. It is a must read for scholars and students who are studying hybrid organizations.’\u003c\/i\u003e -- Sandra van Thiel, Erasmus University Rotterdam, the Netherlands\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003eContents:  Preface xiv 1 Introduction to the Handbook of Accounting and Public Governance 1 Guiseppe Grossi and Jarmo Vakkuri  PART I HYBRIDISED PUBLIC GOVERNANCE IN THEORY 2 Governance of hybrid networks in organisations and society 11 Jan-Erik Johanson and Jarmo Vakkuri 3 Hybridity in digital and algorithmic public governance 32 Tero Erkkilä 4 Accounting and participatory governance for public sector hybridity 47 Evgenii Aleksandrov  PART II ACCOUNTABILITY IN HYBRIDISED PUBLIC GOVERNANCE: THEORY AND PRACTICE 5 Manifestations of hybrid accountability in horizontal network governance 68 Tomi Rajala, Petra Kokko, Harri Laihonen and Elias Pekkola 6 Addressing accountability challenges with theory of change: the case of a social partnership in Ukraine 95 Anatoli Bourmistrov, Veronika Vakulenko and Olga Iermolenko 7 Interactive accountability in the case of digital governance 116 Olga Trunova  PART III BUDGETING IN HYBRIDISED PUBLIC GOVERNANCE: THEORY AND PRACTICE 8 The use of non-financial performance indicators in the budgeting process of hybrids 129 Tjerk Budding and Vera van Schie 9 Participatory budgeting in reshaping public budgeting: evidence from Finland, Poland, and the US 142 Lotta-Maria Sinervo, Pauliina Lehtonen, Katarzyna Radzik-Maruszak and Carol Ebdon 10 Digitalisation and citizen engagement: comparing participatory budgeting in Rome and Barcelona 163 Giorgia Mattei, Valentina Santolamazza and Martina Manzo  PART IV PERFORMANCE MEASUREMENT IN HYBRIDISED PUBLIC GOVERNANCE: THEORY AND PRACTICE 11 Horizontal performance in the case of network governance: management by objectives and school performance 184 Åge Johnsen and Paul Brakstad Waters 12 Non-financial performance measurement in participatory governance: how to measure the different facets of hybridity? 203 Michele Andreaus, Akylai Anarbaeva and Caterina Pesci 13 The design and use of a digital PMS, and the emergence of gaming logic: the experience of the Italian Ministry of Culture 224 Deborah Agostino and Paola Riva  PART V REPORTING IN HYBRIDISED PUBLIC GOVERNANCE: THEORY AND PRACTICE 14 Whole-of-government reporting and network governance 246 Danny Chow and Elaine Stewart 15 Linking popular reporting to citizen engagement: evidence and ideas from Italy 264 Luca Bartocci and Silvana Filomena Secinaro 16 Internet reporting and digital governance: evidence from multiple Italian municipalities 284 Silvana Filomena Secinaro, Valerio Brescia and Davide Calandra 17 Conclusions – accounting and hybridised public governance 303 Jarmo Vakkuri and Giuseppe Grossi  Index 325","brand":"Edward Elgar Publishing Ltd","offers":[{"title":"Default Title","offer_id":49412831543639,"sku":"9781800888449","price":190.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9781800888449.jpg?v=1730518262"},{"product_id":"research-handbook-on-financial-accounting-9781803920580","title":"Research Handbook on Financial Accounting","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003eThrough careful classification of the opportunities and challenges facing current financial regulatory bodies, the \u003ci\u003eResearch Handbook on Financial Accounting\u003c\/i\u003e inspects the financial implications of our ever-changing modern economic and environmental climate.\u003cp\u003e\u003cbr\u003e \u003cbr\u003eThis 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.\u003c\/p\u003e\u003cp\u003e\u003cbr\u003e \u003cbr\u003eAcademics 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.\u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTrade Review\u003c\/b\u003e\u003cbr\u003e\u003ci\u003e‘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.’\u003c\/i\u003e -- Baruch I. Lev, Philip Bardes Professor Emeritus of Accounting and Finance, NYU, US\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003eContents:  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","brand":"Edward Elgar Publishing Ltd","offers":[{"title":"Default Title","offer_id":49412949705047,"sku":"9781803920580","price":180.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9781803920580.jpg?v=1730518638"},{"product_id":"public-finance-in-a-democratic-society-volume-iii-the-foundations-of-taxation-and-expenditure-9781840641134","title":"Public Finance in a Democratic Society Volume","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003eRichard Musgrave is one of the most eminent public finance economists of our time. In this third volume of essays, Professor Musgrave once more takes a broad view of fiscal institutions, their nature and functions. \u003cp\u003eTraditions of fiscal theory and their impact on the author's work are discussed and their linkage to theories of the state and of distributive justice are examined. Selected topics include: the foundations of public finance, equity in taxation, tax reform, federalism and budget growth.\u003c\/p\u003e\u003cp\u003e\u003ci\u003ePublic Finance in a Democratic Society\u003c\/i\u003e will be of interest to scholars and students of public finance, political economy and public policy.\u003c\/p\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTrade Review\u003c\/b\u003e\u003cbr\u003e\u003ci\u003e'Richard Musgrave is arguably the leading public finance scholar of his generation. This book is a testament to his outstanding contribution to his discipline. Its 28 chapters reproduce selected conference papers, journal articles, essays, and commentaries by Musgrave that have been published over his long and distinguished career. . . The smooth prose and compelling content of the chapters are imbued throughout with Musgrave's deep and passionate commitment to the institutions of the liberal welfare state.'\u003c\/i\u003e -- Tim Edgar, Canadian Tax Journal\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003eContents:  Preface  Part I:  Foundations  1. The Role of the State in Fiscal Theory  2. Crossing Traditions  3. Public Finance and Finanzwissenschaft Traditions Compared  4. Combining and Separating Fiscal Choices: Wicksell’s Model at its Centennial  5. Social Science, Ethics, and the Role of the Public Sector  6. Tableau Fiscale  7. Merit Goods  Part II:  Equity in Taxation  8. Public Finance and Distributive Justice  9. The Nature of Horizontal Equity and the Principle of Broad-Based Taxation: A Friendly Critique  10. Social Contract, Taxation and the Standing of Deadweight Loss  11. Horizontal Equity, Once More  12. Horizontal Equity: A Further Note  13. Tax Equity with Multiple Jurisdictions (with Peggy B. Musgrave)  14. Pigou on Taxation  Part III:  Multiple Jurisdictions  15. Federalism, Grants and Fiscal Equalization (with Peter Mieszkowski)  16. Who Should Tax, Where and What?  17. Inter-nation Equity (with Peggy B. Musgrave)  18. Devolution, Grants and Fiscal Competition  Part IV:  Budget Growth  19. When is the Public Sector too Large?  20. Excess Bias and the Nature of Budget Growth  21. Fiscal Churning (with Peggy B. Musgrave)  22. Fiscal Functions of the Public Sector  23. Reconsidering the Fiscal Role of Government  24. The Longer View  25. Comments on James M. Buchanan ‘The Fiscal Crisis in Welfare Democracies’  Part V:  Tax Reform  26. Clarifying Tax Reform  27. Tax Reform in Developing Countries  28. Micro and Macro Aspects of Fiscal Policy  Index","brand":"Edward Elgar Publishing Ltd","offers":[{"title":"Default Title","offer_id":49413319852375,"sku":"9781840641134","price":153.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9781840641134.jpg?v=1730519747"},{"product_id":"tax-evasion-and-firm-survival-in-competitive-markets-9781840644135","title":"Tax Evasion and Firm Survival in Competitive","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003eMeasuring tax evasion and the size of the underground economy is a growing industry among researchers. However, Filip Palda argues that deadweight losses from tax evasion are a social loss that have been largely neglected.\u003cp\u003e\u003ci\u003eTax Evasion and Firm Survival in Competitive Markets\u003c\/i\u003e illustrates how a firm with high production costs but which is easily able to evade taxes may displace from the market a company with low production costs but poor tax evasion capabilities. The difference in production costs between the inefficient survivor and the efficient loser is termed by the author the 'displacement loss from taxation', and rivals in size the Harberger triangle loss from taxation.\u003c\/p\u003e\u003cp\u003eThe book demonstrates how Filip Palda's calculus for measuring displacement loss can be extended to subsidies, minimum wages, and any other government attempt to displace resources from one part of the economy to another. Throughout, the book highlights the way in which taxation has evolved to mitigate displacement losses and how policymakers should be even more sensitive to the larger costs of the uneven enforcement of taxes and regulations.\u003c\/p\u003e\u003cp\u003eThis volume also contains simple but powerful analytical tools for calculating economic equilibrium in the presence of two inseparable characteristics of the firm that determine its survival in the market: the ability to produce efficiently and the ability to evade taxes and ignore regulations.\u003c\/p\u003e\u003cp\u003eThis highly innovative book will be of great interest to public finance economists and policymakers concerned with fiscal issues.\u003c\/p\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTrade Review\u003c\/b\u003e\u003cbr\u003e\u003ci\u003e'This is an extraordinarily well-written book. You do not need to be an academic to read, understand, and appreciate the arguments made. At the same time, the analysis is rigorous.'\u003c\/i\u003e -- Glenn Feltham, Canadian Tax Journal\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003eContents:  1. Introduction  2. Tax Evasion  3. Are Subsidies Evaded Taxes?  4. Tax Evasion Analysis Extended to Regulation Evasion: The Case of the Minimum Wage  5. Tax Evasion, Regulation Evasion and Rent-Seeking  6. Conclusion   References  Index","brand":"Edward Elgar Publishing Ltd","offers":[{"title":"Default Title","offer_id":49413328208215,"sku":"9781840644135","price":90.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9781840644135.jpg?v=1730519776"},{"product_id":"public-expenditure-control-in-europe-coordinating-audit-functions-in-the-european-union-9781843768371","title":"Public Expenditure Control in Europe:","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003eThis book presents a comprehensive analysis of public expenditure control in Europe and the coordination strategies available. It provides a detailed scrutiny of the various audit systems in the EU and the difficulties in building consistency or harmony between them. The book demonstrates how successful strategies should aim to strengthen the collaboration between different layers of government at the EU, national and regional levels.  \u003cp\u003eThe authors illustrate how effective cooperation between Supreme Audit Institutions (SAIs) is one of the starting points for any rational system of external control of Europe's public finances. However, this cooperation must be founded upon respect for the independence and operating mandate of each SAI and for their different organizational and operational procedures. Importantly, the authors analyse three critical phenomena that determine the present context in which SAIs develop their activities. These include the impact of the current processes of supranational integration and state decentralization taking place in Europe; the growing demand for transparency, accountability and external control; and the more complex situations created by the loss of a clear distinction between the private and public sectors. The book also offers detailed country studies of audit functions and how they are developed and interpreted, and examines coordination strategies in the context of fraud, auditing, reporting and harmonization. \u003c\/p\u003e\u003cp\u003eThis volume will prove to be an invaluable resource for scholars, students and practitioners of public finance, auditing and administration. It will also be of interest to those working in the areas of public budgeting and public sector management in the EU.\u003c\/p\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTrade Review\u003c\/b\u003e\u003cbr\u003e‘Public Expenditure Control in Europe\u003ci\u003e provides a timely and detailed study of audit control of government expenditure in selected EU countries. It combines the factual and descriptive analysis of senior experts practising in the area with the insights of top academics writing in this field. The studies dissect different cultural and institutional practices in auditing public expenditure - highlighting difficulties in gaining European consistency or in auditing across different levels of government. Overall, the book argues for greater harmonization and comparability while allowing room for diversity and experimentation.'\u003c\/i\u003e -- John Wanna, Griffith University, Australia\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003eContents:  Foreword  Part I:  Different Forms of Public Control  1. Public Control: A General View  2. Public Audit in the United Kingdom  3. Public Expenditure Control in the Netherlands  4. Public Financial Control in Europe: The Example of the Federal Republic of Germany  5. The System of Public Control in Spain  6. External Audit Institutions: The European Court of Auditors and its Relationship with the National Audit Institutions of the Member States  Part II:  Towards Coordination Strategies  7. A Policy to Fight Financial Fraud in the European Union  8. The Coordination of Internal Controls: The Single Audit – Towards a European Union Internal Control Framework  9. Towards the Coordination of Financial Reporting at the Different Levels of Public Administration in Europe   Index","brand":"Edward Elgar Publishing Ltd","offers":[{"title":"Default Title","offer_id":49413423759703,"sku":"9781843768371","price":105.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9781843768371.jpg?v=1730520098"},{"product_id":"national-accounting-and-economic-policy-the-united-states-and-un-systems-9781858989921","title":"National Accounting and Economic Policy: The","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003eThis volume reflects the pioneering contribution of Nancy and Richard Ruggles to the development of national accounts.  It provides a comprehensive overview of the evolution of national accounting systems over the last 50 years.\u003cp\u003eThe book is divided into three parts: the evolution of national accounting, the United States national accounts and the United Nations system of national accounts.  The authors look at the treatment of pensions, insurance, and value added in national accounting, and the relationship between national income accounting and economic policy.  They then look at the conceptual basis and evolution of national accounting systems in the United States between 1947 and 1977 and the integrated economic accounts between 1947 and 1980.  Finally, the book includes a review of  the  major issues in the United Nations system of national accounts, both in terms of measurement and in their applicability to economies in transition and developing countries.\u003c\/p\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTrade Review\u003c\/b\u003e\u003cbr\u003e\u003ci\u003e'Richard Ruggles, often assisted by Nancy Ruggles, has been a major contributor to national income accounting and to the empirical study of microeconomics and macroeconomics using that and other data.  He has focused on the quantitative analysis of actual economic systems in a discipline increasingly preoccupied with abstract pure conceptual models.  Like the work of Simon Kuznets and others, Ruggles's analyses encompass an unusually wide range of variables.'\u003c\/i\u003e -- Warren J. Samuels, Michigan State University, US\u003cbr\u003e\u003ci\u003e'They are clearly a classic team that has contributed enormously to national income account analysis over the years.  The recent concern about measuring prices and productivity and about the correct indexing for Social Security has brought renewed attention to their work.  Every serious economics library should have the volumes.'\u003c\/i\u003e -- Martin Feldstein, National Bureau of Economic Research, US\u003cbr\u003e\u003ci\u003e'The papers speak for themselves and demonstrate the magnitude of the contribution which Nancy and Richard Ruggles have made to the subject of economic accounting in the last half century.  In contrast to many introverted and overly technical manuals and articles on national accounts, their papers are invariably clear, stimulating and readable.'\u003c\/i\u003e -- From the foreword by Peter Hill\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003eContents:  Part I:  Evolution and Concepts of National Accounting  1. National Income Accounting and its Relation to Economic Policy  2. Concepts of Real Capital Stock and Services  3. The Evolution and Present State of National Economic Accounting  4. The Role of the National Accounts in the Statistical System  5. The Treatment of Pensions and Insurance in National Accounts  6. National Income Accounting Concepts and Measurement: Economic Theory and Practice  7. The Value Added of National Accounting  Part II:  United States National Accounts  8. The Evolution of National Accounts and the National Data Base  9. The United States National Income Accounts, 1947–77: Their Conceptual Basis and Evolution  10. Integrated Economic Accounts for the United States, 1947–80  11. Integrated Economic Accounts: Reply  Part III:  United Nations System of Accounts  12. The System of National Accounts: Review of Major Issues  13. Financial Accounts and Balance Sheets: Issues for the Revision of the SNA  14. A Note on the Revision of the United Nations System of National Accounts  15. Statistical Measurements for Economic Systems in Transition: Strategy for Implementing the UN System of National Accounts (SNA)  16. Issues Relating to the UN System of National Accounts and Developing Countries  17.The United Nations System of National Accounts (SNA) and the Integration of Macro- and Microdata  Bibliography  Index","brand":"Edward Elgar Publishing Ltd","offers":[{"title":"Default Title","offer_id":49414069158231,"sku":"9781858989921","price":166.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9781858989921.jpg?v=1730522347"},{"product_id":"connect-access-card-for-public-finance-9781259306730","title":"Connect Access Card for Public Finance","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003e","brand":"McGraw Hill LLC","offers":[{"title":"Default Title","offer_id":49529017762135,"sku":"9781259306730","price":127.22,"currency_code":"GBP","in_stock":true}]},{"product_id":"looseleaf-for-public-finance-9781259716874","title":"LooseLeaf for Public Finance","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003e","brand":"McGraw Hill Education India","offers":[{"title":"Default Title","offer_id":49529020875095,"sku":"9781259716874","price":174.6,"currency_code":"GBP","in_stock":true}]},{"product_id":"government-audit-an-effective-tool-for-the-anti-corruption-struggle-in-the-new-era-of-chinas-governance-9781844646067","title":"Government Audit: An Effective Tool for the","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003eGovernment auditing in China has been in place for 3000 years, and it is compulsory within the management of the financial sectors to ensure the country is run well from the perspective of the public economy. In recent years, challenges within China around the promotion of anti-corruption have provided fresh reasons to study government auditing in China. \u003cbr\u003e\u003cbr\u003e\u003cul\u003e\n\u003cli\u003eAs China was the first country worldwide to introduce the government audit, it provides an interesting lens to study Chinese history, transitional processes and the changes of the audit's function. \u003c\/li\u003e\n\u003cli\u003eAs China is the second biggest and fasting growing economy in the world, it also provides readers with the opportunity to explore how the government audit works in China since their WTO accession in 2002. \u003c\/li\u003e\n\u003cli\u003eSince China's leadership have conducted an anti-corruption campaign nationwide, it also provides a timely opportunity to study the audit in line with conversations on fighting corruption within the financial sector. \u003c\/li\u003e\n\u003c\/ul\u003eThe book provides three practical ways to understand detailed research on the content, form and measures of each of these paths, which will help inspire and guide thinking and decision-making within the levels of government, governmental organizations, non-governmental organizations and enterprises in the perspective of China's government audit. The book also expands the ideas of financial management, enriches the content and forms of administrative promotion of China's financial sector, and makes a positive contribution to improving the theory of China's government audit – all of which is conducive to accelerating the process of developing the capacity of China's financial sectors.\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003e\u003cul\u003e\n\u003cli\u003eChapter One: The History of China's State Audit System\u003c\/li\u003e\n\u003cli\u003eCentering on Financial Audit for Financial and Economic Discipline (1983-1993) \u003c\/li\u003e\n\u003cli\u003eCentering on Special Funds Audit to Promote Macro-Control (1994-2002) \u003c\/li\u003e\n\u003cli\u003eStrengthening Supervision and Monitoring (2002-present) \u003c\/li\u003e\n\u003cli\u003eCurrent Situation of China's Government Auditing System \u003c\/li\u003e\n\u003cli\u003eChapter Two: The Changes and Characteristics of China's Auditing Standards \u003c\/li\u003e\n\u003cli\u003eThe Changes and Characteristics of INTOSAI \u003c\/li\u003e\n\u003cli\u003eThe Evolution and Characteristics in Each Stage of China's National Auditing Criteria \u003c\/li\u003e\n\u003cli\u003eAnalysis on Changes in Main Content and Characteristics of China's National Auditing Standards \u003c\/li\u003e\n\u003cli\u003eCharacteristics of Changes in China's National Auditing Standards\u003c\/li\u003e\n\u003cli\u003eChapter Three: How the Audit Works on the Anti-corruption in China\u003c\/li\u003e\n\u003cli\u003eThe China's Announcement System of Audit Results \u003c\/li\u003e\n\u003cli\u003eHow Announcement System Works \u003c\/li\u003e\n\u003cli\u003eProblems of China's Announcement System in Dealing with the Corruption \u003c\/li\u003e\n\u003cli\u003eFunctions of China's State Audit \u003c\/li\u003e\n\u003cli\u003eThe Direction of Functions of State Audit \u003c\/li\u003e\n\u003cli\u003eChapter Four: Environment Analysis and Mode Selection of China's State Audit \u003c\/li\u003e\n\u003cli\u003eClassification of Audit Patterns \u003c\/li\u003e\n\u003cli\u003eMode Selection of China's State Audit \u003c\/li\u003e\n\u003cli\u003eChapter Five: Government Audit of State-Owned Enterprises \u003c\/li\u003e\n\u003cli\u003eGovernment Audit and Anti-Corruption \u003c\/li\u003e\n\u003cli\u003eEconomic Responsibility Audit of Persons in Charge of State-Owned Enterprises \u003c\/li\u003e\n\u003cli\u003ePerformance Audit of State-Owned Enterprises \u003c\/li\u003e\n\u003cli\u003eChapter Six: Audit of Administrative Institutions \u003c\/li\u003e\n\u003cli\u003eDevelopment of Audit of Administrative Institutions \u003c\/li\u003e\n\u003cli\u003eAudit of Central Administrative Institutions \u003c\/li\u003e\n\u003cli\u003eAudit by Industry and Development \u003c\/li\u003e\n\u003cli\u003eAudit of Special Funds \u003c\/li\u003e\n\u003cli\u003eChapter Seven: Audit of Investment in Fixed Assets \u003c\/li\u003e\n\u003cli\u003eContents of Audit of Investments in Fixed Assets \u003c\/li\u003e\n\u003cli\u003eAuditing Methods for Investments in Fixed Assets \u003c\/li\u003e\n\u003cli\u003eAudit Procedures and Programs for Investment in Fixed Assets\u003c\/li\u003e\n\u003cli\u003eChapter Eight: Conclusion-Problems in China's Government Audit and Countermeasures \u003c\/li\u003e\n\u003cli\u003eDefects in Administrative Government Audit \u003c\/li\u003e\n\u003cli\u003eUnsatisfactory Quality of Government Audit \u003c\/li\u003e\n\u003cli\u003eInsufficient Disclosure of Government Audit Information \u003c\/li\u003e\n\u003cli\u003eUnsound Accountability-Seeking Mechanism of Audit \u003c\/li\u003e\n\u003cli\u003eUnsound System of Performance Audit \u003c\/li\u003e\n\u003cli\u003eLacking of the Effective Assessment Indicator System of Performance Audit \u003c\/li\u003e\n\u003cli\u003eCountermeasures and suggestions of China's Reform of the Government Audit \u003c\/li\u003e\n\u003cli\u003eFurther Consolidating the Construction of \"Staff, Laws and Techniques\" \u003c\/li\u003e\n\u003cli\u003eImproving the Mechanism of Audit Result Announcement and Audit Transparency \u003c\/li\u003e\n\u003cli\u003eImproving the Auditing Accountability Mechanism \u003c\/li\u003e\n\u003cli\u003eBibliography\u003c\/li\u003e\n\u003c\/ul\u003e","brand":"Paths International Ltd","offers":[{"title":"Default Title","offer_id":49535759909207,"sku":"9781844646067","price":107.5,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9781844646067.jpg?v=1731899449"},{"product_id":"der-stabilitatsrat-aufgaben-organisation-und-verfahren-eines-gemeinsamen-fiskalpolitischen-gremiums-von-bund-und-landern-9783161532870","title":"Der Stabilitätsrat: Aufgaben, Organisation und","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003eIm Jahr 2009 hat der Gesetzgeber im Rahmen der Föderalismusreform II nicht nur eine \"Schuldenbremse\" eingeführt, sondern auch ein neues Gremium: Den Stabilitätsrat. Dieser soll u.a. die Haushaltswirtschaft von Bund und Ländern überwachen. In der Wissenschaft fand dieses Gremium bisher nur wenig Beachtung. Diese Lücke will Marius Thye schließen: Er befasst sich ausführlich mit den Rechtsgrundlagen der Arbeit des Stabilitätsrates, seiner Organisation, Arbeitsweise und seinen unterschiedlichen Aufgaben, und ordnet ihn in das System der deutschen Finanzverfassung ein. Als Jurist und Staatswissenschaftler versucht der Autor dabei zwischen verschiedenen Disziplinen zu vermitteln: Er greift ökonomische Erkenntnisse auf und führt diese in rechtspolitische und -wissenschaftliche Diskussionen ein. Gleichzeitig macht er Ökonomen die rechtlichen Grundlagen für die Stabilitätsratsarbeit verständlich. Skeptisch ist der Autor mit Blick auf die Frage, ob der Stabilitätsrat die nachhaltige Tragfähigkeit der öffentlichen Haushalte durch eine effektive Haushaltsüberwachung sichert.","brand":"JCB Mohr (Paul Siebeck)","offers":[{"title":"Default Title","offer_id":49537315373399,"sku":"9783161532870","price":101.5,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9783161532870.jpg?v=1731906248"},{"product_id":"herstellung-gleichwertiger-lebensverhaltnisse-sozialstaatliches-gebot-und-ordnungsidee-des-verwaltungsrechts-dargestellt-unter-besonderer-berucksichtigung-des-schulwesens-9783161541575","title":"Herstellung gleichwertiger Lebensverhältnisse:","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003eDie Herstellung gleichwertiger Lebensverhältnisse ist ein stets umstrittenes und aktuelles Leitbild. Martin Schuppli stellt verfassungsrechtliche Grundlage und verwaltungsrechtliche Umsetzung dieses Gebots dar. Er sieht das Gebot der Herstellung gleichwertiger Lebensverhältnisse als Ausprägung des Sozialstaatsprinzips, die sämtliche Formen der Staatsgewalt bindet. Die Bedeutung des Gebots geht über den Bereich der Raumordnung hinaus, vielmehr wirkt es in allen Bereichen des Verwaltungsrechts. Die Untersuchung der verwaltungsrechtlichen Umsetzung erfolgt anhand ausgewählter Referenzgebiete des Rechts der Leistungsverwaltung, des Planungs- und Organisationsrechts sowie des Gewährleistungsverwaltungsrechts. Dabei beleuchtet der Autor aktuelle Probleme wie den Landarztmangel, sinkende Schülerzahlen und moderne Ansätze der Daseinsvorsorge wie mobile Angebote, Bürgerbusse oder Dorfläden.","brand":"JCB Mohr (Paul Siebeck)","offers":[{"title":"Default Title","offer_id":49537329561943,"sku":"9783161541575","price":120.78,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9783161541575.jpg?v=1731906342"},{"product_id":"la-economia-del-sector-publico-4th-ed-9788494107672","title":"La economía del sector público, 4th ed.","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003eJoseph E. Stiglitz, Premio Nobel de Economía, y Jay K. Rosengard, recurren a su enorme experiencia para abordar las cuestiones clave de la economía del sector público.Esta nueva edición incluye importantes cambios y se completa haciendo referencia a los nuevos retos que debemos afrontar tras la crisis global de los últimos años.La economía del sector público es un manual escrito pensando en el estudiante, con un lenguaje accesible, y que permite alcanzar un dominio conceptual de la materia más allá de los conocimientos técnicos.Los autores nos familiarizan con una perspectiva global, gracias a su bagaje profesional y su conocimiento de primera mano de cómo proceden los diferentes gobiernos.","brand":"Antoni Bosch Editor, S.A.","offers":[{"title":"Default Title","offer_id":49544901984599,"sku":"9788494107672","price":59.47,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9788494107672.jpg?v=1731927790"},{"product_id":"the-wealth-of-nations-9789358561623","title":"The Wealth of Nations","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003e","brand":"Fingerprint! 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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). \u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cp\u003eNominal 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. \u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cp\u003eIt 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? 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There are reprints of the most important treatises, pamphlets, tables and writings which trace the development of the actuarial industry.","brand":"Taylor \u0026 Francis Ltd","offers":[{"title":"Default Title","offer_id":50577837949271,"sku":"9781138646490","price":73.14,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9781138646490.jpg?v=1746096883"},{"product_id":"economics-of-the-public-sector-9780130966414","title":"Economics Of The Public Sector","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003eAimed 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.\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003e\u003col\u003e\n\u003cli\u003eIntroduction \u003c\/li\u003e\n\u003cli\u003eEconomic Rationales for the State \u003c\/li\u003e\n\u003cli\u003eEquity and Efficiency \u003c\/li\u003e\n\u003cli\u003ePublic Goods \u003c\/li\u003e\n\u003cli\u003eExternalities \u003c\/li\u003e\n\u003cli\u003eAsymmetric Information \u003c\/li\u003e\n\u003cli\u003eBenefit Analysis \u003c\/li\u003e\n\u003cli\u003ePublic Choice \u003c\/li\u003e\n\u003cli\u003eGovernment Failure \u003c\/li\u003e\n\u003cli\u003eTaxation \u003c\/li\u003e\n\u003cli\u003eTax Incidence and Efficiency \u003c\/li\u003e\n\u003cli\u003eIntertemporal Issues \u003c\/li\u003e\n\u003cli\u003eTaxes on Labour \u003c\/li\u003e\n\u003cli\u003eSocial Insurance and the Welfare State \u003c\/li\u003e\n\u003cli\u003eIncome Inequality \u003c\/li\u003e\n\u003cli\u003ePoverty \u003c\/li\u003e\n\u003cli\u003eSocial Policy \u003c\/li\u003e\n\u003cli\u003ePensions and Ageing \u003c\/li\u003e\n\u003cli\u003eHealthcare \u003c\/li\u003e\n\u003cli\u003eEducation and Training \u003c\/li\u003e\n\u003cli\u003ePrivatisation and Social Ownership \u003c\/li\u003e\n\u003cli\u003eRegulation and Competition Policy \u003c\/li\u003e\n\u003cli\u003eThe Environment \u003c\/li\u003e\n\u003cli\u003eFederal Issues and the European Union\u003c\/li\u003e\n\u003c\/ol\u003e","brand":"Pearson Education","offers":[{"title":"Default Title","offer_id":51017558163799,"sku":"9780130966414","price":77.99,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9780130966414.jpg?v=1750773940"},{"product_id":"public-sector-accounting-9780273720362","title":"Public Sector Accounting","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003e\u003cp\u003e\u003cb\u003eRowan Jones\u003c\/b\u003e is a professor of Public Sector Accounting at the University of Birmingham\u003c\/p\u003e \u003cp\u003e \u003c\/p\u003e \u003cp\u003e\u003cb\u003eMaurice Pendlebury\u003c\/b\u003e is a professor of Accounting at Cardiff Business School Cardiff University. \u003c\/p\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003e\u003cp\u003e\u003cb\u003eContents\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003e \u003c\/b\u003e\u003c\/p\u003e \u003cp\u003ePreface\u003c\/p\u003e \u003cp\u003e1 The nature of the public sector\u003c\/p\u003e \u003cp\u003e            The nature of government\u003c\/p\u003e \u003cp\u003e            Governance and public management\u003c\/p\u003e \u003cp\u003e            Public finance\u003c\/p\u003e \u003cp\u003e            Public money\u003c\/p\u003e \u003cp\u003e            Accountants and the public sector\u003c\/p\u003e \u003cp\u003e            Further reading\u003c\/p\u003e \u003cp\u003e2 Performance measurement\u003c\/p\u003e \u003cp\u003e            Non-financial performance measurement\u003c\/p\u003e \u003cp\u003e            Challenges of performance measurement\u003c\/p\u003e \u003cp\u003e            Further reading\u003c\/p\u003e \u003cp\u003e3 Fundamentals of accounting\u003c\/p\u003e \u003cp\u003e            Elements of accounting\u003c\/p\u003e \u003cp\u003e            Bases of accounting\u003c\/p\u003e \u003cp\u003e            National accounting and government budgeting\u003c\/p\u003e \u003cp\u003e            Further reading\u003c\/p\u003e \u003cp\u003e4 Budgetary policies and processes\u003c\/p\u003e \u003cp\u003e            The rational control cycle\u003c\/p\u003e \u003cp\u003e            Fiscal years\u003c\/p\u003e \u003cp\u003e            Budgeting for inputs, outputs and outcomes\u003c\/p\u003e \u003cp\u003e            Budgetary processes\u003c\/p\u003e \u003cp\u003e            Further reading\u003c\/p\u003e \u003cp\u003e5 Form and contents of budgets\u003c\/p\u003e \u003cp\u003e            Organizational structures and programmed structures\u003c\/p\u003e \u003cp\u003e            Capital budgets\u003c\/p\u003e \u003cp\u003e            Line-item, incremental budgets\u003c\/p\u003e \u003cp\u003e            Output measurement and outcomes\u003c\/p\u003e \u003cp\u003e            Zero-base reviews\u003c\/p\u003e \u003cp\u003e            Further reading\u003c\/p\u003e \u003cp\u003e6 Budgetary control\u003c\/p\u003e \u003cp\u003e            Central financial control\u003c\/p\u003e \u003cp\u003e            Devolved forms of financial control\u003c\/p\u003e \u003cp\u003e            Budget reporting\u003c\/p\u003e \u003cp\u003e            Further reading\u003c\/p\u003e \u003cp\u003e7 Costing\u003c\/p\u003e \u003cp\u003e            Organizational units, programmes and products\u003c\/p\u003e \u003cp\u003e            Pricing and reimbursement\u003c\/p\u003e \u003cp\u003e            Incremental changes in output    \u003c\/p\u003e \u003cp\u003e            Outsourcing\u003c\/p\u003e \u003cp\u003e            Further reading\u003c\/p\u003e \u003cp\u003e8 Financial reporting\u003c\/p\u003e \u003cp\u003e            Form and content of published financial reports\u003c\/p\u003e \u003cp\u003e            Accrual accounting special topics\u003c\/p\u003e \u003cp\u003e            Policy-making\u003c\/p\u003e \u003cp\u003e            Conceptual frameworks\u003c\/p\u003e \u003cp\u003e \u0026amp;\u003c\/p\u003e","brand":"Pearson Education","offers":[{"title":"Default Title","offer_id":51017723773271,"sku":"9780273720362","price":66.99,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9780273720362.jpg?v=1750774458"},{"product_id":"computable-general-equilibrium-modeling-9780367272050","title":"Computable General Equilibrium Modeling","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003e\u003cp\u003eMany 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.\u003c\/p\u003e\u003cp\u003eThe 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 \u003cbr\u003e\u003cbr\u003e\u003cb\u003eTrade Review\u003c\/b\u003e\u003cbr\u003e\u003c\/p\u003e\u003cp\u003e\"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.\"\u003c\/p\u003e\u003cp\u003e\u003cb\u003eKenneth Rogoff\u003c\/b\u003e, \u003ci\u003eMaurits C. Boas Professor of Economics, Harvard University, \u003c\/i\u003e\u003ci\u003ehttps:\/\/scholar.harvard.edu\/rogoff\u003c\/i\u003e\u003c\/p\u003e\u003cp\u003e\"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.\"\u003c\/p\u003e\u003cp\u003e\u003cb\u003eJorge Martinez-Vazquez\u003c\/b\u003e, \u003ci\u003eFounding Director International Center for Public Policy, Georgia State University\u003c\/i\u003e\u003c\/p\u003e\u003cp\u003e\"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.\"\u003c\/p\u003e\u003cp\u003e\u003cb\u003eVito Tanzi\u003c\/b\u003e, \u003ci\u003ePhD, Honorary President, International Institute of Public Finance\u003c\/i\u003e\u003c\/p\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003e\u003cp\u003e1. 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\u003c\/p\u003e","brand":"Taylor \u0026 Francis","offers":[{"title":"Default Title","offer_id":51017863004503,"sku":"9780367272050","price":39.99,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9780367272050.jpg?v=1750774918"},{"product_id":"controlling-the-money-supply-routledge-revivals-9780415854894","title":"Controlling the Money Supply Routledge Revivals","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003e\u003cp\u003eIntended as a successor to \u003ci\u003eMonetary Policy and Credit Control \u003c\/i\u003e(Croom Helm, 1978; \u003ci\u003eRoutledge Revivals\u003c\/i\u003e, 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.\u003c\/p\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTrade Review\u003c\/b\u003e\u003cbr\u003e\u003cp\u003e'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 ...' - \u003cem\u003eThe Times Educational Supplement\u003c\/em\u003e\u003c\/p\u003e\u003cp\u003e'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' - \u003cem\u003ePublic Money\u003c\/em\u003e\u003c\/p\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003e\u003cp\u003ePreface; 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\u003c\/p\u003e","brand":"Taylor \u0026 Francis Ltd (Sales)","offers":[{"title":"Default Title","offer_id":51018206576983,"sku":"9780415854894","price":37.52,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9780415854894.jpg?v=1750776015"},{"product_id":"constitutional-law-and-the-eu-balanced-budget-principle-9781032119588","title":"Constitutional Law and the EU Balanced Budget","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003e\u003cp\u003eExploring 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.\u003c\/p\u003e\u003cp\u003eExamining 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.\u003c\/p\u003e\u003cp\u003eThis 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.\u003c\/p\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003e\u003cp\u003eIntroduction - Balanced budget rule and\/in the Law\u003c\/p\u003e\u003cp\u003eEric Oliva, Elena-Simina Tanasescu\u003c\/p\u003e\u003cp\u003ePart I: \u003ci\u003eBalanced Budget as Normative and Economic Standard\u003c\/i\u003e\u003c\/p\u003e\u003cp\u003eChapter 1: Balanced budget as a substantive legal rule\u003c\/p\u003e\u003cul\u003e\u003cli\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003ci\u003e \u003c\/i\u003e\u003cp\u003e \u003c\/p\u003e \u003c\/li\u003e\n\u003cli\u003eGilbert Orsoni \u003c\/li\u003e\n\u003c\/ul\u003e \u003c\/li\u003e\u003c\/ul\u003e\u003cp\u003eChapter 2: On the economic concept of a balanced budget\u003c\/p\u003e\u003cul\u003e\u003cli\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003ci\u003e \u003c\/i\u003e\u003cp\u003e \u003c\/p\u003e \u003c\/li\u003e\n\u003cli\u003eThomas Stauffer \u003c\/li\u003e\n\u003c\/ul\u003e \u003c\/li\u003e\u003c\/ul\u003e\u003cp\u003ePart II: \u003ci\u003eBalanced Budget as Constitutional Rule\u003c\/i\u003e\u003c\/p\u003e\u003cp\u003eChapter 3: The German Debt Brake\u003c\/p\u003e\u003cul\u003e\u003cli\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003ci\u003e \u003c\/i\u003e\u003cp\u003e \u003c\/p\u003e \u003c\/li\u003e\n\u003cli\u003eRalph Schenke \u003c\/li\u003e\n\u003c\/ul\u003e \u003c\/li\u003e\u003c\/ul\u003e\u003cp\u003eChapter 4: The Constitutional stakes of the \"golden rule\"\u003c\/p\u003e\u003cul\u003e\u003cli\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003ci\u003e \u003c\/i\u003e\u003cp\u003e \u003c\/p\u003e \u003c\/li\u003e\n\u003cli\u003eMarc Verdussen \u003c\/li\u003e\n\u003c\/ul\u003e \u003c\/li\u003e\u003c\/ul\u003e\u003cp\u003ePart III: \u003ci\u003eBalanced Budget and Separation of Powers\u003c\/i\u003e \u003c\/p\u003e\u003cp\u003eChapter 5: Balanced budget rule and representative democracy\u003c\/p\u003e\u003cul\u003e\u003cli\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003ci\u003e \u003c\/i\u003e\u003cp\u003e \u003c\/p\u003e \u003c\/li\u003e\n\u003cli\u003eGiulia Aravatinou Leonidi \u003c\/li\u003e\n\u003c\/ul\u003e \u003c\/li\u003e\u003c\/ul\u003e\u003cp\u003eChapter 6: The Financial Local Autonomy – A Tale of Balanced Budgets and Vertical Separation of Financial Power\u003c\/p\u003e\u003cul\u003e\u003cli\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003ci\u003e \u003c\/i\u003e\u003cp\u003e \u003c\/p\u003e \u003c\/li\u003e\n\u003cli\u003eSimona Gherghina \u003c\/li\u003e\n\u003c\/ul\u003e \u003c\/li\u003e\u003c\/ul\u003e\u003cp\u003eChapter 7: Balanced budget rule and the transversality of agencies\u003c\/p\u003e\u003cul\u003e\u003cli\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003ci\u003e \u003c\/i\u003e\u003cp\u003e \u003c\/p\u003e \u003c\/li\u003e\n\u003cli\u003eBogdan Iancu \u003c\/li\u003e\n\u003c\/ul\u003e \u003c\/li\u003e\u003c\/ul\u003e\u003cp\u003ePart IV: \u003ci\u003eBalanced Budget, Governance and Fundamental Rights\u003c\/i\u003e \u003c\/p\u003e\u003cp\u003eChapter 8: Balanced budget rule and social rights \u003c\/p\u003e\u003cul\u003e\u003cli\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003ci\u003e \u003c\/i\u003e\u003cp\u003e \u003c\/p\u003e \u003c\/li\u003e\n\u003cli\u003eGeorge Katrougalos, Daphne Akoumaniaki \u003c\/li\u003e\n\u003c\/ul\u003e \u003c\/li\u003e\u003c\/ul\u003e\u003cp\u003eChapter 9: The organizational foundations the IMF’s doctrinal turn on fiscal policy after the Great Recession\u003c\/p\u003e\u003cul\u003e\u003cli\u003e\n\u003cul\u003e\n\u003cli\u003e\n\u003ci\u003e \u003c\/i\u003e\u003cp\u003e \u003c\/p\u003e \u003c\/li\u003e\n\u003cli\u003eCornel Ban \u003c\/li\u003e\n\u003c\/ul\u003e \u003c\/li\u003e\u003c\/ul\u003e\u003cp\u003eFinal remarks - Balanced Budgets: the Vanity of a Principle\u003c\/p\u003e\u003cp\u003eMichel Bouvier\u003c\/p\u003e","brand":"Taylor \u0026 Francis Ltd","offers":[{"title":"Default Title","offer_id":51018848010583,"sku":"9781032119588","price":43.69,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9781032119588.jpg?v=1750778380"},{"product_id":"building-the-21st-century-city-through-publicprivate-partnerships-9781032120690","title":"Building the 21st Century City through","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003e\u003cp\u003eThis 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.\u003c\/p\u003e\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003e\u003cp\u003e1. 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.\u003c\/p\u003e","brand":"Taylor \u0026 Francis Ltd","offers":[{"title":"Default Title","offer_id":51018849845591,"sku":"9781032120690","price":39.99,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9781032120690.jpg?v=1750778383"},{"product_id":"development-and-public-banks-9781032359700","title":"Development and Public Banks","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003e\u003cp\u003eDevelopment 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.\u003c\/p\u003e\u003cp\u003eThis 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 governa\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003e\u003c\/p\u003e\u003cp\u003eIntroduction: Unleashing the Potential of Public Development Banks for Achieving Sustainable Development Goals \u003cstrong\u003ePart 1: Development Banks\u003c\/strong\u003e 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 \u003cstrong\u003ePart 2: Public Banks\u003c\/strong\u003e 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 \u003c\/p\u003e","brand":"Taylor \u0026 Francis Ltd","offers":[{"title":"Default Title","offer_id":51019002741079,"sku":"9781032359700","price":118.75,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9781032359700.jpg?v=1750778985"},{"product_id":"finance-9781032381602","title":"Finance","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003e\u003cp\u003eNow in its fourth edition, \u003ci\u003eFinance: The Basics\u003c\/i\u003e 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. \u003c\/p\u003e\u003cp\u003eThis fully revised edition captures the most important aspects of a changing financial landscape, including:\u003c\/p\u003e\u003cul\u003e \u003cli\u003eA 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)\u003c\/li\u003e \u003cli\u003eNew 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\u003c\/li\u003e \u003cli\u003eTwelve updated real-world case studies ('Finance in Action' studies) and nine new case studies focuse\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003e\u003cp\u003ePART 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. 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