Public finance accounting Books

Book SynopsisDeals with a variety of topics in the field of advances in public interest accounting.Table of ContentsList of Contributors. Ad hoc Reviewers. EDITORIAL BOARD. Gender orientation, success and job satisfaction in accounting academia. Accounting for pollution: The effects of emissions trading. Arbitrators' perceptions of accounting data in assessing ability to pay. Communication networks of women and men in a public accounting firm: A comparative analysis. Applying critical discourse analysis: Struggles over takeovers legislation in New Zealand. Flat tax proposals: A current review, with a history of the arguments pro and con. Sustaining a habitus. The association between corporate environmental and financial performance. Measurement of corporate environmental performance: The role of regulatory enforcement policies in the oil and gas industry. An investigation of perceived discrimination and career advancement curtailment: The African-American female accountant's perspective. Commentary on: African-American female accountants: The stories and the statistics. Commentary on: An investigation of perceived discrimination and career advancement curtailment: The African-American female accountant's perspective.

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Book SynopsisAims to provide a forum for researchers concerned with appraising and significantly transforming conventional accounting theory, practice, teaching and research. This title recognizes and examines the effect of accounting practice on environmental issues and on the externalities imposed on local and global communities.Table of ContentsAccounting and the Problematique of Imperialism: Alternative Methodological Approaches to Empirical Research in Accounting in Developing Countries. (Owolabi M. Bakre). The Impact of Accounting on the Development of Writing and Numbering and the Correlation to Piaget's Experiments. (S.J. Baxendale, A.W. Faircloth). Accounting for Money: The Fair Value of Cash Assets and Deposit Liabilities. (B. Bergman). Bill and Hold Sales, Channel Stuffing, and Lots of Returns: The Effects of Revenue, Inventories and Receivables. (A.A. Cherry). The Effect of Media Publicity on Business Students Perceptions of Earnings Management. (R. Elias). Carbon Dioxide Emissions and Disclosures by Electric Utilities. (M. Freedman, B. Jaggi). Environmental Reporting and Resurrection of Social Accounting. (M. Freedman, A.J. Stagliano). The Tension between Accountors and Accountees: Evidence from the Reformed New Zealand Electricity Industry. (J. Hooks, D. Coy, H. Davey). The Economics of Accounting Crime. (F. Okcabol). Book Review of: Accounting and Emancipation: Some Critical Interventions. (T. Tinker). Reply to Critique of: Accounting and Emancipation: Some Critical Interventions. Some Good Questions, Some Inappropriate Targets? (S. Gallhofer, J. Haslam). Toppling Cultural Icons: Polish Women's Art Examines Gender and Democracy. (S. Penn).

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Book Synopsis The underexamined art and science of managing the federal government''s huge debt. Everyone talks about the size of the U.S. national debt, now at $13 trillion and climbing, but few talk about how the U.S. Treasury does the borrowingeven though it is one of the world''s largest borrowers. Everyone from bond traders to the home-buying public is affected by the Treasury''s decisions about whether to borrow short or long term and what types of bonds to sell to investors. What is the best way for the Treasury to finance the government''s huge debt? Harvard''s Robin Greenwood, Sam Hanson, Joshua Rudolph, and Larry Summers argue that the Treasury could save taxpayers money and help the economy by borrowing more short term and less long term. They also argue that the Treasury and the Federal Reserve made a huge mistake in recent years by rowing in opposite directions: while the Fed was buying long-term bonds to push investors into other assets, the Treasury was doing the oppositeselling investors more long-term bonds. This book includes responses from a variety of public and private sector experts on how the Treasury does its borrowing, some of whom have criticized the way the Treasury has been managing its borrowing.

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Book SynopsisThe federal budget impacts American policies both at home and abroad, and recent concern over the exploding budgetary deficit has experts calling our nation''s policies unsustainable and system-dooming. As the deficit continues to grow, will America be fully able to fund its priorities, such as an effective military and looking after its aging population? In this third edition of his classic book The Federal Budget, Allen Schick examines how surpluses projected during the final years of the Clinton presidency turned into oversized deficits under George W. Bush. In his detailed analysis of the politics and practices surrounding the federal budget, Schick addresses issues such as the collapse of the congressional budgetary process and the threat posed by the termination of discretionary spending caps. This edition updates and expands his assessment of the long-term budgetary outlook, and it concludes with a look at how the nation''s deficit will affect America now and in the futu

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Book SynopsisDig to the root of public fraud with deep exploration of theory, standards, and norms Preventing Fraud and Mismanagement in Government identifies common themes in public fraud and corruption, describes the forces that drive them, and provides an objective standard of good practices with no political bent. From Bridgegate to Iran-Contra, this book walks through the massive scandals that resulted from public mismanagement and fraud to illustrate how deeply-entrenched, entity-specific norms can differ from actual best practices. The discussion includes the theoretical underpinnings of public fraud, and how intense corporate culture and limited exposure to outside practice standards can lead to routine deviation from normal behavior and moral standards. You''ll find a compendium of practices that illustrate actual norms, allowing you to compare your own agency''s culture and operations to standard practice, and contrast the motivations for fraud in the public and private sTable of ContentsForeword vii Acknowledgments ix About the Authors xiii Preface xv Introduction xix Chapter 1: Government and How It Works 1 Chapter 2: Public Finance and How Government Creates Cash Flow 61 Chapter 3: Accounting for Government 117 Chapter 4: Who Works in Government and What Is Their Motivation? 191 Chapter 5: Fraud in Public Agencies: Horse Trading or Stealing? 247 Chapter 6: Corrupt Policies and Actions 325 Chapter 7: Policing of Public Corruption and Fraud 371 Chapter 8: Final Thoughts 401 Appendix: Tables 457 Index 497

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Book SynopsisFrauds in governments are as unique as government entities themselves. In this book, you will learn about real-world government fraud, including cyber fraud, and your responsibilities when dealing with government.Analyzing several unique frauds that occurred in the sector, this book offers a comprehensive learning approach using examples, explanations of audit standards, and informative case studies. Key topics include: misappropriation of assets, external financial reporting, cyber fraud, management override, and improper use of procurement cards.Table of ContentsChapter 1 1-1 Case 1: External Financial Reporting 1-1 Chapter 2 2-1 Case 2: Misappropriation of Assets 2-1 Chapter 3 3-1 Case 3: Management Override 3-1 Chapter 4 4-1 Case 4: Procurement Cards 4-1 Chapter 5 5-1 Case 5: Cyber Fraud 5-1 Glossary Glossary 1 Index Index 1 Solutions Solutions 1 Chapter 1 Solutions 1 Chapter 2 Solutions 3 Chapter 3 Solutions 4 Chapter 4 Solutions 6 Chapter 5 Solutions 8

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Book SynopsisThe focus of Copley''s Essentials of Accounting for Governmental and Not-for-Profit Organizations, 14th edition is on the preparation of external financial statements which is a challenge for governmental reporting. Consistent with previous editions, the new 14th edition is best suited for instructors wanting to provide students with more concise coverage of the material with an approach similar to that used in practice. Specifically, day to day events are recorded at the fund level using the basis of accounting for fund financial statements. Governmental activities are recorded using the modified accrual basis. The fund-basis statements are then used as input in the preparation of government-wide statements. The preparation of government-wide statements is presented in an Excel worksheet.Table of ContentsPrefaceChapter 1: Introduction to Accounting and Financial Reporting for Governmental and Not-for-Profit OrganizationsChapter 2: Overview of Financial Reporting for State and Local GovernmentsChapter 3: Modified Accrual Accounting: Including the Role of Fund Balances and Budgetary AuthorityChapter 4: Accounting for the General and Special Revenue FundsChapter 5: Accounting for Other Governmental Fund Types: Capital Projects, Debt Service, and PermanentChapter 6: Proprietary FundsChapter 7: Fiduciary FundsChapter 8: Government-Wide Statements, Capital Assets, Long-Term Debt Chapter 9: Advanced Topics for State and Local GovernmentsChapter 10: Accounting for Private Not-for-Profit OrganizationsChapter 11: College and University AccountingChapter 12: Accounting for Hospitals and Other Health Care ProvidersChapter 13: Auditing, Tax-Exempt Organizations, and Evaluating PerformanceChapter 14: Financial Reporting by the Federal GovernmentGlossary: Governmental and Not-for-Profit Accounting TerminologyIndex

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Book SynopsisPublic Investment Management Assessment (PIMA) is a comprehensive and standardized framework to assess public investment management for countries at all levels of economic development.The Public Investment Management Assessment Handbook (PIMA Handbook) gives a concise overview of the framework used to identify key bottlenecks in public investment management and develop an action plan for reform.This handbook is aimed at all stakeholders who are involved in PIMA or have a practical interest in public investment management. The PIMA is a comprehensive and standardized framework to assess public investment management for countries at all levels of economic development. PIMAs evaluate 15 institutions, or practices, involved in the three key stages of the public investment cycle: planning, allocation, and implementation; it also assesses three crosscutting institutions: the legal framework, IT systems, and staff capacity. The PIMA assesses both institutional design ("what is on paper") and effectiveness ("what is in practice").This handbook provides a detailed practitioner's guide to applying the PIMA framework, including by describing the key issues and challenges identified in PIMAs, providing ample examples from country practices, as well as discussing the main recommendations to improve public investment management.Table of Contents PART 1. PIMA Overview 1. Introduction 2. Public Investment Trends and Efficiencies 3. PIMA Findings PART 2. PIMA Practitioners' Guide 4. Assessing PIMA Institutions' General Issues 5. Planning Sustainable Levels of Public Investment 6. Allocating Investments to the Right Sectors and Projects 7. Implementing Projects on Time and on Budget 8. Cross-Cutting Issues

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Book SynopsisChapter 1 - In accordance with the authority conferred by the Chief Financial Officers Act of 1990, GAO annually audits IRS's financial statements to determine whether (1) the financial statements are fairly presented and (2) IRS management maintained effective internal control over financial reporting. GAO also tests IRS's compliance with selected provisions of applicable laws, regulations, contracts, and grant agreements. Chapter 2 - GAO audits the consolidated financial statements of the U.S. government. Because of the significance of the federal debt to the government-wide financial statements, GAO audits Fiscal Service's Schedules of Federal Debt annually to determine whether, in all material respects, (1) the schedules are fairly presented and (2) Fiscal Service management maintained effective internal control over financial reporting relevant to the Schedule of Federal Debt. Further, GAO tests compliance with selected provisions of applicable laws, regulations, contracts, and grant agreements related to the Schedule of Federal Debt. The Office of Management and Budget (OMB) Circular A-136 provides agencies with the guidance for reporting financial and performance information to Congress, the President, and the American people on an annual basis. In lieu of the consolidated Performance and Accountability Report (PAR), the U.S. Department of the Treasury's (Treasury) Office of Financial Stability (OFS) has chosen to prepare a series of separate reports to provide the fiscal year 2019 financial and performance information for the Troubled Asset Relief Program (TARP) as discussed in chapter 3.Table of ContentsPreface; Financial Audit: IRSs FY 2019 and FY 2018 Financial Statements; Financial Audit: Bureau of the Fiscal Services FY 2019 and FY 2018 Schedules of Federal Debt; Financial Audit: Office of Financial Stability (Troubled Asset Relief Program) FY 2019 and FY 2018 Financial Statements; Index.

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Book SynopsisThis broad analysis of public accountancy examines the historical evolution of the discipline, arguing that it is both a business and a public service, and therefore Subject to the tension between the two facets of its operation. This tension is widely apparent in today`s climate of corporate accounting scandals, as corporate executives are handcuffed and accounting firms are implicated in their financial mismanagement. The authors pose the question Are public accountants simply profit-driven, self-serving window dressing for greedy multinational corporations, or is the profession doing the best it can in the face of difficult circumstances, trying to uncover monetary truth?

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Book SynopsisThis volume presents practical guidance for the government manager on earned value management (EVM), from basic calculations to how to find the most useful information online. Emphasis is on the relevant reports that contractors are required to submit to the federal government as part of their compliance with mandated EVM on projects. Because the data submitted on reports do not translate automatically into recommendations for actions to be taken, information is included on how to analyze and evaluate contractor reports. This book is a must-read for understanding EVM on government projects.

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Book SynopsisThis publication brings new research in the field of demographic economics studies, the economics of labour, including the supply and demand of labour, decisions of workers/employers, and labour market problems (i.e. unemployment and unions).

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Book SynopsisGiving voice to the marginalized, broadly defined, is the aim of this volume in its examination of social life increasingly marked by global inequality and the extension of market rationalities to all arenas. Revealing the outcome to populations, stakeholders, and the environment when policies resting on narrowly constrained logics are employed, these researchers lead the way in probing accountings participation in significant struggles of our times. In order to better appreciate the consequences of economic globalization, the works examine contemporary rhetoric, governance, politics, and strategies and the manner in which accounting technologies are integrated. These works maintain that transformation is inevitable and they search for possibilities of change that can be manifested in socially equitable practices and improved social justice by enhancing accountability.Table of ContentsProtecting the Public Interest through Mandatory Auditor Firm Rotation: A Controversial Issue. Independent Directors and Dividend Payouts in the Post Sarbanes–Oxley Era. Mandated Climate Change Disclosures: A Study of Large US Firms That Emit Carbon Dioxide. Institutional Accountability for True Green. Are Public University Executives Paid for Their Performance?. Copyright page. EDITORIAL BOARD. Sustainability and Governance. List of Contributors. List of Referees. Advances in Public Interest Accounting. Sustainability and Governance. Invited Essay on Gender and Social Justice: “Gender, Knowledge and Accountability”.

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Book SynopsisGlobal forces and accountability once again converge in this volume, illustrating the significant and multifaceted nature of the role of accounting in societies. The accounting discipline in its numbers, its silences, its privileging of select classifications over others, it is continually constructing knowledge, cultivates meaning, and impacts public policy in the intersection of socio-political-economic realms. The research in this volume responds to calls for examining accounting as an interdisciplinary role in neoliberal governance by examining migration, race, gender, class and the creation of the 'other'. Each paper uniquely contributes toward significantly exploring accounting's role in disenfranchising populations while identifying participants actualized and potential role in emancipatory struggles. By recognizing marginalized groups embedded power rather than casting them as victims, the authors reject an inevitability of widening inequalities and forms of violence to world populations. Rather these critical accounting researchers seriously tackle the task of transformation, providing pathways for thinking differently and aspiring for change.Trade ReviewLehman presents readers with a collection of academic essays and scholarly articles dealing with issues of accountability and globalization as they impact the field of accounting and accounting research. The five selections that make up the main body of the text are devoted to the accounting logic in Europe’s agenda for migration, the plight of afro-descendent women in political spaces, gender research as a cultural encounter in accounting, unshackling accounting in prisons, and a critical race theory discussion of neutrality and colorblindness in accounting. The editor is a faculty member of Hofstra University in New York. -- Annotation ©2017 * (protoview.com) *Table of ContentsPerilous Journeys Across The Seas: The Accounting Logic In Europe's Agenda For Migration - Gloria Agyemang Brazil, racial democracy? The plight of afro-descendent women in political spaces - Sandra Maria Cerqueira da Silva, Silvia Pereira de Castro Casa Nova and David B. Carter West Meets East And East Meets West: Gender Research As A Cultural Encounter In Accounting - Naoko Komori Unshackling Accounting In Prisons: Race, Gender, And Class - Cheryl R. Lehman A Critical Race Theory Discussion Of Neutrality And Colorblindness In Accounting - Anton Lewis

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Book SynopsisVol 6 of Advances in Environmental Accounting & Management aims to advance knowledge of the governance and management of corporate environmental impacts and the accounting for these, including issues related to measurement, valuation, and disclosure. It is particularly relevant for accounting practitioners, investors and other stakeholders of the financial and social consequences of corporate environmental impacts.Trade ReviewContributed by researchers from Brazil and elsewhere, the five essays in this volume are drawn from the 2015 CSEAR (Centre for Social and Environmental Accounting Research) conference in Bahia, Brazil, and detail research in Brazilian social and environmental accounting. After a review of 325 articles that discusses the hegemony of business case thinking and the dominance of the economic imperative in Brazilian social and environmental accounting research, they examine the degree of adherence to the Global Reporting Initiative by organizations from around the world, as well as the quality of corporate social responsibility reports using institutional and legitimacy theoretical frameworks; comparison of the financial stock performance of Brazilian companies that participate in the Carbon Efficient Index with those that participate in market-wide indices of the São Paulo Stock Exchange; the stock returns of the sustainability index member companies and the returns of companies not in these indices; and the impact of environmental disasters on the volume of disclosure and investments of Brazilian companies from 1997 to 2012. -- Annotation ©2017 * (protoview.com) *Table of ContentsReflections on Editing Advances In Environmental Accounting & Management - Martin Freedman and Bikki Jaggi Guest Editorial: Introduction to the Special Issue - Fátima De Souza Freire Hegemonies, Politics, and the Brazilian Academy In Social and Environmental Accounting: a Post-Structural Note - Barbara De Lima Voss, David Bernard Carter and Bruno Meirelles Salotti an Analysis of the Adherence to Gri for Disclosing Information on Social Action and Sustainability Concerns - Vicente Lima Crisóstomo, Priscila De Azevedo Prudêncio and Hyane Correia Forte Financial Performance of Stocks of Companies Participating In the Carbon Efficient Index (Ico2) - Patrícia Lacerda De Carvalho and Aldo Leonardo Cunha Callado Performance of Sustainability and Negotiability Indexes In the Brazilian Stock Market - Patrícia Lacerda De Carvalho and Orleans Silva Martins Do Environmental Disasters Impact on the Volume of Socio-Environmental Investment and Disclosure of Brazilian Companies? - José Venâncio Ferreira Neto, Sônia Maria Da Silva, Gomes, Adriano Leal Bruni and José Maria Dias Filho Index

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Book SynopsisContinuing the search for greater reflectivity regarding accounting’s role in society, this volume identifies the many ways accounting contributes to knowledge creation and the consequences in socio-economic realms. Accounting practice has always been concerned with fraud, legitimacy and trust. One might speculate an essential premise behind the audit of publicly held corporations is potential management deception, and thus a raison d'être for accounting and accountability. In this volume researchers, exploring themes of deception: examine financial statement manipulation in the decade after Sarbanes-Oxley (SOX), consider internal control impacts on earnings management, deliberate on the usefulness of audit opinions, and contemplate tax evasion practices and their antecedents. In contextualizing the public interest these researchers contemplate cultural distinctions, conflicts of interest, regulation, and the dynamic interfaces and divides between practitioners and academics. Envisioning the facilitation of overall enhancement of the broad community, recommendations for increasing the quality of communication between scholars and professionals is deliberated. Contributing as well to the undeniable concern for broad environmental degradation, the role of the discipline in maintaining the status quo is challenged. Rather, accounting's characterization of accountability should include attributes of socio-environmental destruction: complexity, uncertainty and diffused responsibility. These emergent accounts would inform the journey of constructing more representative accounts of technological degradation. Such imaginative emancipatory accounting would enhance decision- making, develop social well-being, and unfold new forms of knowledge and possibilities.Trade ReviewLehman examines the relation between firms reporting material weakness in internal control (ICMW) under Section 404 of the Sarbanes-Oxley Act (SOX) and real earnings management. Focusing on manufacturing industry firms, Lehman’s results imply that manufacturing firms with ICMW appear to predominantly use overproduction and excessive price discounts to accomplish real earnings management. She suggests that future studies examine whether ICMW firms engage in real earnings management to improve current performance at the expense of future operating and stock price performance. As well, further insights on the role of ICMW in management’s earnings management decisions could be obtained from an investigation of the relation between the remediation of ICMW and real earnings management. -- Annotation ©2017 * (protoview.com) *Table of Contents1. Internal Control Material Weakness and Managerial Manipulation of Operational Activities; Nana Amoah, Anthony Anderson, Isaac Bonaparte & Alex Tang 2. Can Gown help Town? Exploring the 'gap' between accounting practice and academia and providing a theory for why it exists; Rebecca Bloch, Gary Kleinman & Amanda Peterson 3. An Examination of the Perceptions of Auditors and Chief Financial Officers of the Proposed Auditing Standard Involving Other Information in Audit Reports; John E. McEnroe, Ning Du & Mark Sullivan 4. The myth of tax evasion in South Asia: the case of a lower-middle income economy; Mohammad Nurunnabi 5. Institutional pillars and contextualizing public interest in the accounting profession; George Joseph 6. ‘How safe is safe enough?’ Using Beck's Risk Society constructs to facilitate changes to unsustainable notions of accountability; Kala Saravanamuthu

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Book SynopsisThis comprehensive new book provides in-depth coverage of all aspects of infrastructure project financing. The boundaries of "infrastructure" are clearly defined and the key processes - from project concept via funding mechanisms, risk analysis, financial structuring and funding sources, to financial close and implementation - are examined in detail. Part 1 covers: characteristics of "infrastructure"; financial structures; sources of finance; risk; quantitative analysis; contractual frameworks and project processes. Part 2 explores: the full range of infrastructure and public service (PPP-type) projects, and highlights the differences between sectors, sector-specific risks and the limits on the use of private capital to support such ventures. The text is illustrated with case studies drawing on the successes, and failures, of global infrastructure projects, covering: transport; power and renewable energy; oil, gas and power transmission; water and waste and municipal and public-private partnerships ("PPP").The book also addresses the challenges faced in some of the UK's high-profile mega-infrastructure projects (including "The Super Sewer", Heathrow Runway 3, Hinkley Point 'C' Nuclear Power Plant and HS2), and how these challenges have been overcome. Pitfalls to be avoided are discussed in detail alongside the key steps which should be taken to ensure success.Trade ReviewReviews This book is essential reading for anyone involved in the private financing of infrastructure projects and provides many important lessons on what can go right and wrong. Martin Blaiklock illustrates his text with a variety of case studies, past and present. -- Lord BerkeleyIllustrative case studies are provided throughout, many of them replete with warnings against possible perils and pitfalls, while revealing the steps that should be taken typically to ensure success. -- Phillip Taylor * Richmond Green Chambers *An excellent comprehensive guide to the subject which will occupy a prominent place on my working bookshelf. -- Sir Ian ByattTable of ContentsPART 1: Principles What is infrastructure? Financial structures Options for government: which structure for project implementation? Risk Sources of finance for infrastructure Quantitative analysis The contractual framework: key issues & clauses The project process PART 2: Case histories: practice and experience Transport: Roads & highways Transport: Bridges and tunnels Transport: rail Transport: metros and light rail/trams Transport: ports Transport: airports Power generation: coal, oil, gas Power: Hydro-power Power: Nuclear Power: Renewables Oil and gas and power: transmission and distribution Water and waste Miscellaneous government services UK Infrastructure: issues & challenges Concluding comments

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Book SynopsisThis special edition of Contemporary Studies in Economic and Financial Analysis offers twenty-three chapters by invited participants in the International Applied Social Science Congress. In these chapters chronical a wide variety of important issues such as: Volatility spillover between conventional stock index and participation index; The Interplay Between Experience, Satisfaction and Positive Word of Mouth: A Study on City Marketing in Afyonkarahisar and more. This international and wide-ranging exploration on different economic systems provides a comprehensive account which brings a wide range of countries to the forefront in terms of both comparability and accountability, this study shines a light on the differences in systems between states, and provides timely and accurate information to equip readers to minimize those differences.Table of ContentsChapter 1. The measurement of the degree of government regulation in the pension system; Rasmiyya Sabir gizi Abdullayeva Chapter 2. Effects of Perceived Stakeholder Conflict Factors on Guests’Outcomes: Evidence from Kyrenian Hotels in North Cyprus; Derya Timucin Hayat and Blend Ibrahim Chapter 3. Determining the Relationship between Job Satisfaction, Dependence on Tips and Turnover Intentions: the case of Hotel Employees; Jelena Tepavčević, Melita Josipović and Vedran Milojica Chapter 4. Comparative Efficiency Analysis of Tourism Industry in the Southern Mediterranean Region; Nihat Doğanalpa and Aytuğ Arslanb Chapter 5. How Can Circular Economy Restore Ecological Balance? An Evaluation Within the Scope of Sustainability and Marketing; Sima Nart and Abdulkadir Ozturk Chapter 6. Dependency on foreign labour in the Information and Communication Technology (ICT) sector of the Maltese Economy; Anne Marie Thake Chapter 7. Do Investors Overreact to Firm Merger and Acquisition Decisions?; Reyhan Can and H. Isın Dizdarlar Chapter 8. Quiet Tourism: Opportunities and Challenges; SAÇKES Esat Chapter 9. The Influence of Covid-19 on Consumers’ Perceptions of Uncertainty and Risk; Bilge Villi Chapter 10. Economic Activity and Urban Design Policy as a Means for Recovery of Commercial Activity: The Case Study of Athens’ Commercial Streets; Delitheou Vasiliki, Bakogiannis Efthimios, Kyriakidis Charalampos and Katarachia Maria Konstantina Chapter 11. The Relationship between Credit Default Swap and Macroeconomic Indicators: An Example from Turkey; Gülay Çizgici AKYÜZ and Seval AKBULUT BEKAR Chapter 12. How are Immigrants Advancing on the European Labour Market? The Case of Spain; Graţiela Georgiana Noja , Mirela Cristea and Atila Yüksel Chapter 13. Financial Development and House Prices in Turkey; M. Ozan YILDIRIM Chapter 14. Covid - 19 Pandemic: Reflections on Organizational Life and Employee Psychology; İrem KAPTANGİL Chapter 15. The Importance of thorough financial reporting during COVID-19 pandemic: Empirical Evidence from Borsa Istanbul; Mustafa OĞUZ Chapter 16. Financial Literacy Influencing Factors Analysis: Estonia, Latvia, And Lithuania Case; Evija Dundure and Biruta Sloka Chapter 17. Agricultural Biomass Production: Implications for Economic Growth and Environment in Central and Eastern European Countries; Emilia Mary Bălan, Laura Mariana Cismaș, and Cristina Georgiana Zeldea Chapter 18. Methods for predicting the future evolution of GHG emissions by domains; Anca Băndoi, Claudiu George Bocean, Aurelia Florea, Lucian Mandache, Cătălina Soriana Sitnikov and Anca Antoaneta Vărzaru Chapter 19. The impact of good governance on entrepreneurship in terms of sustainable development; Lobonț Oana-Ramona, Sorana VĂTAVU, Vîrvoreanu Alina, Costea Florin and Moldovan Nicoleta-Claudia Chapter 20. The stage of non-financial reporting in Romania; Nicoleta-Daniela MILU and Camelia-Daniela HATEGAN Chapter 21. Valuable Insights into Consumer Values: The Case of Latvian Social Enterprises; Kristine Casno, Biruta Sloka and Daina Skiltere Chapter 22. Digital Inequalities in Households in Latvia – Problems and Challenges; Kate Lase and Biruta Sloka Chapter 23. Individual Risk Perceptions and Behaviour; Alessandra Girlando, Simon Grima, Engin Boztepe, Sharon Seychell, Ramona Rupeika-Apoga and Inna Romanova

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Book SynopsisThe impact of COVID-19 has exposed major cracks in the global financial system and has severely undermined global financial stability. Never have the shortcomings of universal financialization - the dominant principle of the global financial system for the past thirty-odd years - been more obvious or more painful. Islamic finance provides ways forward: based on commercial and social modes of risk-sharing and financing, it offers radical structural solutions to the health, human and financial crises faced in this unprecedented time. In Towards a Post-Covid Global Financial System: Lessons in Social Responsibility from Islamic Finance, an international team of experts explore how COVID-19 has affected the most vulnerable parts of the global economy; how it has been met by Islamic banking and finance specifically; and how the principles of Islamic social finance could be used to have a fairer, more resilient Islamic finance system for all.Table of ContentsForeword; Mohamad Akram Laldin Part 1: Resilience of Islamic Financial System in the midst of the Pandemic Chapter 1. The Impact of the COVID-19 Pandemic on Islamic Finance: The Lessons Learned and the Way Forward; M. Kabir Hassan, Aishath Muneeza, and Adel Sarea Chapter 2. OIC Economies during the COVID-19: Implications and Recommendations; M. Kabir Hassan, Saeed Awadh Bin-Nashwan, and Aishath Muneeza Chapter 3. COVID-19 and Islamic Finance: A Practitioners' view and Financial Accounting Investigation; Paolo Biancone, Silvana Secinaro, Davide Calandra, and Federico Chmet Chapter 4. COVID-19 and Resilience of Islamic Home Financing: Enhanced Musharakah Mutanaqisah (EMM) Model as an Example; Alam I. Asadov Chapter 5. Measuring Good Governance for Islamic Financial Institutions for Achieving Islamic Social Finance Objectives: The Need for Shariah Governance Index; Nor Asila Binti Nazmi, Rusni Hassan, and Abdul Rahim Abdul Rahman Part 2: Pandemic Transformation of Zakat and Waqf Management Practices Chapter 6. Internationalization of Zakat to Serve Humanity in the Midst of COVID-19: Using International Organizations as Intermediaries of Zakat; Jemilah Mahmood, M. Kabir Hassan, and Aishath Muneeza Chapter 7. Waqf To Support Healthcare Well-Being Mission: The Proposed Model for Corporate Waqf For Healthcare (CWFH); Rusni Hassan and Khairul Fikry Jamaluddin Chapter 8. Modelling Effective Zakat Management for the 'stans' of Central Asia and Establishing Pandemic Resilience; Ziyaad Mahomed Chapter 9. A Review on Governance and Best practices in Waqf Management for Sustainable Development in Selected Malaysian States and Other Countries; Rusni Hassan, Noor Mahinar Abu Bakar, and Noor Haini Akmal Abu Bakar Chapter 10. Role of Zakat in Responding to COVID-19 Pandemic: Lessons Learnt and Way Forward; Randi Swandaru and Magda Ismail Abdel Mohsin Part 3: Case Studies of Islamic finance and Pandemic Innovations Chapter 11. The Need to Digitize Sukuk Issuance Amid COVID-19 Crisis; Sherin Kunhibava, Zakariya Mustapha, Aishath Muneeza, Auwal Adam Sa’ad, and Muhammad Ershadul Karim Chapter 12. The COVID-19 Pandemic: Conceptual Framework for the Global Economic Impacts and Recovery; Md. Jafor Ali, Abul Bashar Bhuiyan, Norhayah Zulkifli, and M. Kabir Hassan Chapter 13. COVID-19 Pandemic and Islamic Social Finance Products in Iran; Majid Pireh Chapter 14. Islamic Finance Provides Better Solutions in Overcoming the Financial Distress Ascribable to COVID-19: Evidence from Malaysia; Mohd Johan Lee Chapter 15. Stock Market Volatility Following Uncertainty of Covid-19 Outbreak; News Impact Curve Analysis Approach; Anwar Hasan Abdullah Othman, Razali Haron, and Salina Kassim

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Book SynopsisHow do public spaces generate accountability and advance social equity? Stimulating the conversation, the articles in this volume explore the creation of meaning, the increasing confrontation between regulators and the community they are purported to serve, and the prevalent conflicts in seeking a balancing of social and economic interests. How are communities served in hospitals and schools by accounting standards and administrators? Are shareholders protected from managers’ opportunistic behaviors? How is professional status supported or denied for women in Columbia and other regions of the globe? Accounting’s role in producing worldviews, creating visibilities and in impacting our quality of life stimulates our engagement in these significant issues, reinvigorating what it means to provide accountability. We follow the legacy of public interest and critical accounting research in this volume, uncovering the discipline’s relationship to power and symbolism and its impact on our security and well-being as a challenge to conventional accounting. Table of ContentsArticle 1. Management Entrenchment and Stock Option Backdating; Nana Y. Amoah, Isaac Bonaparte, Ebenezer K. Lamptey and Muni Kelly Article 2. Women Accountants in Academic and Research Spaces in Colombia; Candy Chamorro González, Ruth Alejandra Patiño Jacinto and Lisseth Vásquez Peñaloza Article 3. Connecting Two Worlds: Family Farming and School Feeding through the Theoretical Lenses of Structuration Theory; Leão Maldonado, Silvia Pereira de Castro Casa Nova, Luiz Miguel Renda dos Santos and Marcia Maria dos Santos Bortolocci Espejo Article 4. Accounting for Combinations of Nonprofit Hospitals After SFAS 164: Has the FASB Achieved Its Goals?; Elizabeth A.M. Searing and Daniel Tinkelman Article 5. The Social Construction of Fraud: Views from the Financial Crisis Inquiry Commission; Joanne Sopt Article 6. Essay: Critically Reflecting on Accounting Violence: Matters of the Hearth; Cheryl R. Lehman and Gloria Agyemang Article 7. Editor Reflections: Accounting and the Public Interest: The Danger of a Single Story: Algorithms as Imperfect; Cheryl R. Lehman

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Book SynopsisDespite their broad scope and importance, publications related to public sector accounting and auditing have a limited framework, and do not account for the significant variances in public sector accounting and auditing systems between countries and different subsectors of government. The editors of this book have filled this gap by compiling a collection that combines different aspects of public sector accounting and auditing within a single book. Pooling together existing public sector accounting and auditing practices between countries and preparing a comparative analysis of those practices, the authors analyze the role of the public sector accounting and auditing holistically, and provide a platform to enable financially sustainable policy making and proper assessment of the relevance of accounting frameworks across the globe. The chapters chronicle the strength and weakness of public sector accounting, auditing and systems, and also critically examine the approaches, recording methods, and international regulations which determine how they operate. Providing a comprehensive account which brings a wide range of countries to the forefront in terms of both comparability and accountability, this study shines a light on the differences in accounting systems between states, and provides timely and accurate information to equip readers to minimize those differences.Table of ContentsChapter 1. Some Evaluations of the Effectiveness of Public Sector Accounting System in Turkey; A. Kadir Işik and Emine Seda KoçChapter 2. Harmonization Process of Albanian National Accounting Standards and International Accounting; Agim Mamuti, Evlia Hysa and Francesco Caputo Chapter 3. Role of Public Auditors in Fraud Detection: A Critical Review; Rasha Kassem and Umut Turksen Chapter 4. Financial and Performance Information Presentation in Annual Report: An Investıgatıon on the Municipalities in Turkey; Emin Zeytinoğlu Chapter 5. Effectiveness of Financial Auditing in the Public Health Sector: Evaluation of Turkey; Esra Atabay Chapter 6. Readability Analysis of Laws Related to Public Financial Responsibility and State Budget: Comparison of Selected Countries; Gonca Güngör Göksu and Serdar Dumlupinar Chapter 7. The Evolving Competencies of the Public Auditor and the Future of Public Sector Auditing; Lale Aslan Chapter 8. Advantages of Tax Audit; Orçun Avci and Zeynep Demirci Chapter 9. Overpayment and Undue Payment Operations in Publıc Sector Accountıng and Their Accounting Process; Özen Akçakanat and Taner Duran Chapter 10. Modern Approaches, Recording Methods, and International Regulations on Public Accounting; Öznur Arslan Chapter 11. Public Sector Accountıng in Turkey: Past-Present-Future; Serap Sebahat Yanık, Seval Kardes Selımoglu and Gul Yesılcelebı Chapter 12. Internal Audit in Public Banks in the Framework of International Internal Audit Standards: The Case of Turkey; Yusuf Kaya and Mehmet Utku Chapter 13. Measurement of the Effectiveness of Internal Audits in Public Sector; Burcu İşgüden Kiliç, Özlem Kuvat and Engin Boztepe Chapter 14. A Maturity Evaluation of Governance, Risk Management and Compliance (GRC) within the Maltese Public Sector; Clint Zammit, Simon Grima and Y. Murat Kizilkaya

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Book SynopsisGovernment 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. As 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. As 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. Since 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. The 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.Table of Contents Chapter One: The History of China's State Audit System Centering on Financial Audit for Financial and Economic Discipline (1983-1993) Centering on Special Funds Audit to Promote Macro-Control (1994-2002) Strengthening Supervision and Monitoring (2002-present) Current Situation of China's Government Auditing System Chapter Two: The Changes and Characteristics of China's Auditing Standards The Changes and Characteristics of INTOSAI The Evolution and Characteristics in Each Stage of China's National Auditing Criteria Analysis on Changes in Main Content and Characteristics of China's National Auditing Standards Characteristics of Changes in China's National Auditing Standards Chapter Three: How the Audit Works on the Anti-corruption in China The China's Announcement System of Audit Results How Announcement System Works Problems of China's Announcement System in Dealing with the Corruption Functions of China's State Audit The Direction of Functions of State Audit Chapter Four: Environment Analysis and Mode Selection of China's State Audit Classification of Audit Patterns Mode Selection of China's State Audit Chapter Five: Government Audit of State-Owned Enterprises Government Audit and Anti-Corruption Economic Responsibility Audit of Persons in Charge of State-Owned Enterprises Performance Audit of State-Owned Enterprises Chapter Six: Audit of Administrative Institutions Development of Audit of Administrative Institutions Audit of Central Administrative Institutions Audit by Industry and Development Audit of Special Funds Chapter Seven: Audit of Investment in Fixed Assets Contents of Audit of Investments in Fixed Assets Auditing Methods for Investments in Fixed Assets Audit Procedures and Programs for Investment in Fixed Assets Chapter Eight: Conclusion-Problems in China's Government Audit and Countermeasures Defects in Administrative Government Audit Unsatisfactory Quality of Government Audit Insufficient Disclosure of Government Audit Information Unsound Accountability-Seeking Mechanism of Audit Unsound System of Performance Audit Lacking of the Effective Assessment Indicator System of Performance Audit Countermeasures and suggestions of China's Reform of the Government Audit Further Consolidating the Construction of "Staff, Laws and Techniques" Improving the Mechanism of Audit Result Announcement and Audit Transparency Improving the Auditing Accountability Mechanism Bibliography

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Book SynopsisNo greater issue than the relationship between ethics, equity, and regulation can be said to have emerged in these 'troubled times'. How can we account for continuing inequalities in an era promoting enlightened social and economic connections? What mechanisms of perceptions and politics will enable policy makers and scholars to advance significant progressive change? This volume offers diverse research examining accounting's contribution to these challenges given the profession's multifaceted roles. Authors scrutinize executive compensation packages to evaluate whether ideals of managerial power are consistent with the betterment of stakeholders. Others confront issue of gender stereotyping and describe attitudes fostering greater equality. How can US regulations improve auditor independence, enhance reporting quality, and augment responsibility are the aims of some authors, while accountability and public policy in a non-US setting is researched in another. Together, these articles work toward illuminating the role of the accounting profession as a potential change agent fostering public interest issues.Table of ContentsList of Contributors. Ad hoc Reviewers. The impact of regulation on economic bonding and auditor independence: An analysis of sox and suggestions for future research. Role perceptions of accountants: Ten more years through the looking glass. Sustainability Reputation and Environmental Performance or “The Proof of the Pudding is in the Eating”. A study of the expectations gap for no-assurance services. Does equity compensation induce executives to maximize firm value or their own personal wealth?. The game of fraudulent financial reporting: accounting for ethics. Stakeholders’ perceptions on the accountability of Malaysian local authorities. An experimental investigation of the intentions to accrue and disclose environmental liabilities. Advances in Public Interest Accounting. Ethics, Equity, and Regulation. Copyright page.

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Book SynopsisIm 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.

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Book SynopsisDie 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.

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Book SynopsisAus der aktuellen Reform des öffentlichen Haushalts- und Rechnungswesens resultiert flächendeckend ein umfassender, heterogener Qualifizierungsbedarf in Verwaltungen und Hochschulen. Trotz enormer Anforderungen fehlt es jedoch an einer systematischen Einbeziehung der Gestaltungsoptionen von E-Learning. Die Arbeit liefert einen empirisch fundierten, praxisorientierten Beitrag zur bedarfsorientierten und didaktisch angemessenen Qualifizierungsplanung. Analysen des Qualifizierungsbedarfs in Verwaltungen und Universitäten folgt eine Darstellung der Innovationspotenziale und wichtiger Aspekte einer guten Gestaltungspraxis von E-Learning. Darauf aufbauend werden für Verwaltungen und Hochschulen relevante Planungsfaktoren konkretisiert und Vorschläge für die didaktische Gestaltung gegeben.

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Book SynopsisPublic Private Partnerships (PPPs) erfreuen sich in Deutschland wachsender Beliebtheit. Im Rahmen dieser Arbeit wird unter Berücksichtigung kameralistischer und doppischer Haushaltsführung betrachtet, ob die aus ihnen resultierenden Verbindlichkeiten in den öffentlichen Haushalten ausreichend transparent dargestellt werden und ob PPPs in Widerspruch zu den Verschuldungsregeln nach Art. 115 GG, Maastricht und der neuen Schuldenbremse stehen. Als Ergebnis bleibt festzuhalten, dass die transparente Darstellung der Verbindlichkeiten zwar leidet, aus schuldenrechtlicher Sicht allerdings nichts gegen die Durchführung von PPPs einzuwenden ist. Denn schließlich ergeben sich Anlässe zur Kritik aus aufgezeigten Schwächen des Haushalts- und Verschuldungsrechts, welche allerdings nicht zur Argumentation gegen die Durchführung von PPPs herangezogen werden sollten, wenn diese dazu dienen, öffentliche Leistungen wirtschaftlicher zu erbringen.

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Book SynopsisVon wesentlicher Bedeutung für den Unternehmenswert ist die Kapitalstruktur des zu bewertenden Unternehmens, da diese einen wesentlichen Einfluss auf die Höhe, den zeitlichen Anfall und das Risiko der bewertungsrelevanten Zahlungsströme besitzt. Die in Theorie und Praxis verwendeten Bewertungsgleichungen stellen jedoch Eigenkapital und nicht wandelbares Fremdkapital einander gegenüber. Eine explizite Auseinandersetzung der Werteffekte einer Finanzierung mit wandelbarem Fremdkapital fand bisher nicht statt. Die Arbeit schließt diese Forschungslücke. In ihr werden in einem theoretisch geschlossenen Modellrahmen Bewertungsgleichungen für wandelanleihenfinanzierte Unternehmen abgeleitet und anschließend anhand numerischer Analysen plausibilisiert. Die sich ergebenden Bewertungsgleichungen bilden im Gegensatz zu konventionellen Bewertungsgleichungen das Wandlungsrisiko ab, das neben dem operativen Risiko den Wert des Unternehmens prägt.

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Book SynopsisTax management and tax evasion represent an intrinsic element of economic turnover, an area of interest both to the institutional and to the real spheres of national economy. These problems, beyond any doubt, should become the focus of interest for all states having a common market, e.g. the European Union, or the countries which have not introduced the universally binding and which are highly susceptible to abuses in VAT tax – such as the United States. With this in mind, the authors of this volume outline the issues of managing taxes and tax evasion, with a focus on the European Union in general and Poland in particular. The choice did not come by accident, since the latter was the only EU member state which in the waning years of the still continuing economic crisis never fell into negative economic growth.Table of ContentsContents: Katarzyna Żukrowska: Taxes as challenge in globalized and open economy with intensified competition. Case study of Poland in the context of Transatlantic Trade and Investment Partnership – Tadeusz Waściński/Dorota Bienias: Strategic planning of public services in performance budgeting of the public finance sector’s units – Konrad Raczkowski: Intellectual capital management in tax administration and country’s economic growth determined by competitive taxation – Jolanta Szołno-Koguc/Małgorzata Twarowska: Transfer pricing as an instrument for tax optimization – Dominik Gajewski: Is the concept of the Common Consolidated Corporate Tax Base an innovative measure in the context of economic and tax-related consequences? – Ewa Latko/Urszula Zawadzka-Pąk: Fiscal sustainability as the condition of economic security – Izabela Andrzejewska-Czernek: Interpreting European Union tax law: Practice of Polish tax authorities – Elżbieta Klamut: Tax management in small business entities - Poland case study – Alicja Tołwińska: Legal and organizational aspects of the control over discharge of tax obligations – Zenon Stachowiak/Bartosz Stachowiak: Institutional perception of unofficial economy in Poland – Contribution to the reflections on its positive effects – Magdalena Kowalczyk: Struggle with the tax gap in Poland – Czesław Jędrzejek: VAT tax fraud and its relation to the low efficiency of the Polish value added tax collection system – Jacek Bil: Legislation and case law to combat crime associated with settlement of indirect taxes in Poland.

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Book SynopsisAus ihrer Entwicklung umgibt die Verwaltungssprache eine sprachliche Normierung im Hinblick einer Allgemeinverbindlichkeit gegenüber den Adressatinnen bzw. Adressaten, wobei deren historische Kodifikation sowohl in Wörterbüchern als auch in sonstigen Aufzeichnungen niedergeschrieben wurde. Dies betrifft auch die verbindliche Einhaltung der Gendergerechten Formulierungen in der österreichischen Verwaltungssprache: Durch Umformulieren des Satzes soll die bzw. der Handelnde eindeutig in den Prüfberichten benannt werden. Diese Arbeit zeigt, inwieweit im Hinblick einer optimalen Verständlichkeit und Lesbarkeit der Verwaltungssprache und deren Texte für die Adressatinnen bzw. Adressaten diese Ziele mithilfe einer EDV-Unterstützungshilfe zu erreichen sind. Zusätzliches Infomaterial ist dem Buch auf einer CD beigefügt.

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Book SynopsisThe book discusses optimal fiscal policy for an internationally integrating economy when public borrowing is constrained. Various innovations have been introduced: the agglomeration effect, the fiscal solvency concept, the harmonization of capital income tax base with formula apportionment and transaction tax on financial transactions. Tax structure consists of taxes on labor, capital and consumption, and bonds – the study looks at equilibrium tax rates under international tax competition pressure, and estimates them econometrically. It also offers policy recommendations as a contribution to the discussion about the desired scope of fiscal integration in the European Union.Table of ContentsContents: Theory of taxation – Fiscal policy – Tax-mix – Tax structures – Optimal taxation – International tax competition – Public debt – Fiscal solvency – Sovereign debt crisis – Dynamic modeling – Spatial econometrics.

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Book SynopsisThe book offers a comprehensive analysis of insurance intermediaries from a capital markets perspective. It presents an up-to-date market perspective, drawing the attention to the important trends and developments in the industry and recommends strategies to secure future growth. Further, it offers a detailed description of a valuation approach specifically tailored to small and mid-sized brokers. Research on insurance intermediary M&A reveals that positive abnormal returns are achieved for acquirers. The author points out which factors lead to value creation and investigates performance drivers in the tied agent channel.Table of ContentsContents: Agents and brokers in the insurance industry – Valuation of small and medium-sized insurance brokers – Value creation in insurance intermediary mergers and acquisitions – Performance transformation in the tied agent channel.

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Book SynopsisDer Autor untersucht die Auswirkungen der Wahlsiege der rechtspopulistischen Partei Recht und Gerechtigkeit in 2015. Sie gewann sowohl die Präsidentschafts- als auch die Parlamentswahlen in Polen und konnte als erste Partei nach 1989 ohne Koalitionspartner eine Regierung bilden. Mit geradezu revolutionärem Eifer ging sie daran, die bestehende Verfassungsordnung zu stürzen. Dieses Buch beschäftigt sich ausführlich mit den Ursachen und gesellschaftlichen Hintergründen für diese Entwicklung und ihren Folgen für Demokratie, Rechtsstaatlichkeit und innenpolitische Stabilität in Polen. Es diskutiert die Konsequenzen für die internationale Position Polens in der EU und der NATO. Der Autor hält fest, dass die Entwicklung nicht nur einen Bruch mit der Verfassungsordnung, sondern auch mit den Traditionen und politischen Werten der polnischen Rechten und der außenpolitischen Grundlinie der Dritten Polnischen Republik darstellt.

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Book SynopsisImmer wieder kommt es bei der Besetzung von Ausschüssen zu Pattsituationen zwischen dem Regierungs- und dem Oppositionslager. Der Autor geht der Frage nach, wie mit derartigen Pattsituationen umgegangen werden soll. Dabei berücksichtigt er einerseits die staatsrechtlichen Vorgaben für die Ausschussbesetzung, die durch die Rechtsprechung des Bundesverfassungsgerichts konturiert wurden. Andererseits trägt er der politischen Praxis, nämlich dem regelmäßig geschlossenen Agieren von Regierungs- und Oppositionslager in den Ausschüssen, Rechnung. Am Ende seiner Untersuchung unterbreitet der Autor einen Regelungsvorschlag zur Auflösung von Pattsituationen, bei dem alle Maßgaben gleichermaßen zur Geltung kommen.

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Book SynopsisDas Verhältnis zwischen dem Anlegerschutz und Kapitalschutz betrifft den aktienrechtlichen Kapitalerhaltungsgrundsatz und die kapitalmarktrechtliche Emittentenhaftung aufgrund einer Informationspflichtverletzung. Dem Anlegerschutz kommt sowohl im türkischen als auch im deutschen Rechtssystem ein besonderer Stellenwert zu, wobei die Entschädigung der getäuschten Anleger durch die Gesellschaft zu einer möglichen Kollision mit den Kapitalschutzschranken führen kann. Diese Arbeit versucht die Zweifelsfragen unter Betrachtung des türkischen und deutschen Rechts zu klären, ob und inwieweit dem Anlegerschutz ein Vorrang vor dem Kapitalschutz eingeräumt werden soll, und ob die Problemlösung den europäischen Vorschriften entgegenstehen würde.

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