Global Perspectives on Risk Management and Accounting in the Public Sector, Augusta da Conceicao Santos Ferreira, Graca Maria do Carmo Azevedo, Jonas da Silva Oliveira, Rui Pedro Figueiredo Marques
Автор: Usman W Chohan Название: Public Value Theory and Budgeting: International Perspectives ISBN: 0367077698 ISBN-13(EAN): 9780367077693 Издательство: Taylor&Francis Рейтинг: Цена: 148010.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: This book examines public value theory with a new lens to show that its problems can be systematically engaged through international budgeting perspectives, and that the vitality of public value theory can be applied towards the pressing socio-administrative problems of our times, and within contexts from around the world.
Автор: Ignatius Ekanem Название: Understanding Bankruptcy: Global Issues, Perspectives & Challenges ISBN: 1536123994 ISBN-13(EAN): 9781536123999 Издательство: Nova Science Рейтинг: Цена: 232310.00 T Наличие на складе: Невозможна поставка. Описание: This book offers a global perspective and understanding on how to handle debt, manage finances efficiently and avoid bankruptcy both in business and at a personal level. After the trauma of the recent global financial crisis and the phenomenally higher rates of bankruptcy than there were in previous generations, this book is timely. It is believed that the rise in the level of bankruptcy is partly as a result of the escalating debt problems caused by easy availability of credit before the global financial crisis and the change in generational attitudes towards debt as well as partly due to poor financial management and general financial illiteracy. The contributors to this book come from academic backgrounds within the UK, South America and Europe who have worked and researched for many years on the issues presented in this book. The book utilizes both quantitative and qualitative methodologies and presents findings from rich, developed nations as well as poor, developing nations which examine global issues, perspectives and challenges of bankruptcy. Thus, the book provides both conceptual and empirical arguments. The book provides an invaluable contribution and insight into debt and bankruptcy, the bankruptcy process, debt management and the prediction of signs of business failure. It does this by using the latest research and leading-edge thinking both nationally and globally to explain the issues comprehensively and concisely, achieving a good balance between conceptual and practical perspectives. In this respect, the book offers the reader an opportunity (through a combination of chapters) not only to acquire knowledge of bankruptcy and the bankrupt both quantitative and qualitative methodologies and presents findings from rich, developed nations as well as poor, developing nations which examine global issues, perspectives and challenges of bankruptcy. Thus, the book provides both conceptual and empirical arguments. The book provides an invaluable contribution and insight into debt and bankruptcy, the bankruptcy process, debt management and the prediction of signs of business failure. It does this by using the latest research and leading-edge thinking both nationally and globally to explain the issues comprehensively and concisely, achieving a good balance between conceptual and practical perspectives. In this respect, the book offers the reader an opportunity (through a combination of chapters) not only to acquire knowledge of bankruptcy and the bankruptcy process, but also the awareness of actions to take when faced with debt and bankruptcy.
Автор: Alexandra Webb Название: Pensions: Global Issues, Perspectives & Challenges ISBN: 1536124621 ISBN-13(EAN): 9781536124620 Издательство: Nova Science Рейтинг: Цена: 83410.00 T Наличие на складе: Невозможна поставка. Описание: Understanding the strategies underlying pension investing is important because pension assets are one of the largest pools of investment assets in the world. Chapter One examines the reasons for the deadlock, showing that it is linked to particular institutional configurations of the French pension system. Chapter Two reports on how the widespread application of robots and artificial intelligence may dramatically reduce the number of human workers in employment, such that more people will be either unemployed or out of job market altogether. Chapter Three discuss both economic theories that predict what rational pension investors would do (normative theories) and theories that attempt to explain why individual pension participants hold the portfolios that they actually hold (positive theories). Chapter Four develops a variable annuity pension scheme in which the insureds are entitled to participate in the annual financial results of the invested funds, with an embedded option to withdraw such results during the whole contract duration, that is during both the deferment and the annuitisation periods. The generic case of a pension fund that it is not sufficiently auto financed and it is thoroughly maintained with an external financing effort is considered in Chapter Five.
Название: Global versus local perspectives on finance and accounting. ISBN: 3030118509 ISBN-13(EAN): 9783030118501 Издательство: Springer Рейтинг: Цена: 167700.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: Chapter 1. Compliance with IAS 7 by Issuers of Listed Securities in the Czech Republic.- Chapter 2. Emission Rights Reporting by Czech Companies.- Chapter 3. Review of Models of Transitory Earnings.- Chapter 4. Leading by Example: Are State Owned Enterprises Leaders of Corporate Social Responsibility? Evidence from Poland.- Chapter 5. Reorganization in the Czech Republic.- Chapter 6. Influence of Representation of Mezzanine Capital on the Rule of True and Fair View.- Chapter 7. The Materiality in Financial Accounting: Theory and Practice.- Chapter 8. Financial Reporting on Impairment of Non-Cash-Generating Assets by Public Sector.- Chapter 9. Human Resource Accounting: The Football Sector.- Chapter 10. Institutional Pressures Influencing Accounting Policy Choices: A Case Study of Australian Emission Market.- Chapter 11. Good Corporate Governance Mechanism and Earnings Management: Study on Manufacturing Companies in Indonesia Stock Exchange.- Chapter 12. Valuation of Plant Biological Assets on the Example of Rapeseed.- Chapter 13. Is Bitcoin a Currency or an Investment? An IFRS View.- Chapter 14. Socially Responsible Investments in Financial Statements of Polish Public Companies.- Chapter 15. History of Budget Development According to People Responsible for Budget Planning in Poland.- Chapter 16. The Concept of the Balanced Scorecard Implementation for the Polish City of Olsztyn.- Chapter 17. An Analysis of the Influence of Mergers on the Economic Situation of a Successor Company in the Finance and the Insurance Sectors.- Chapter 18. Investigation of Global Production Network via Network Analysis.- Chapter 19. Non-Financial Information in Small and Medium-Sized Companies' Annual Reports: Evidence from the Czech Republic.- Chapter 20. Development and Validation of a New Insurance Literacy Index for a County Spatial Econometric Analysis: Empirical Evidence on the Romanian Life Insurance Market.- Chapter 21. Use of Adapted Particle Filters in SVJD Models.- Chapter 22. Problems of the Banking System of the Russian Federation in Modern Conditions.- Chapter 23. Individual Savings Accounts in Poland: Why Governments Did Not Nudge People to Make Savings Enough Strong?- Chapter 24. Diversification of Banking Activity and Its Importance in Building Financial Stability.- Chapter 25. The Influence of General Strikes against Government on Stock Market Behavior.- Chapter 26. Hedge Accounting During the Negative Interest Rate Environment by Insurance Companies.- Chapter 27. Evaluation of the Impact of Credit Rating Agencies Decisions on the Market of Treasury Debt Securities.- Chapter 28. The Importance of Timing in Estimating Beta.- Chapter 29. Solvency Position of Insurers on Czech Market at Day-One Reporting.- Chapter 30. Accounting Students and Employers Perceptions on Employability Skills in SEE Country.- Chapter 31. Gamification in Management Education.- Chapter 32. Expertise Fee Appreciation.- Chapter 33. Real Estate Valuations and Contributions to the Economy in Turkey.- Chapter 34. Should REIT Investors Be Concerned about Changing Economic Conditions?- Chapter 35. Consequences of the Arbitrage Dichotomy of Capital Allocation for the Construction of Opportunity Cost of Equity in Private Companies.- Chapter 36. Dividend Payout Ratio and Tweedie Distribution.- Chapter 37. Issuance of Brazilian Corporate Bonds Locally and Abroad: A Quasi-Natural Experiment in Brazil.- Chapter 38. Relevant Market Determination in Business Damage Cases.- Chapter 39. Real Estate Investment Funds Discount and Premium to NAV.- Chapter 40. Earn-Outs: Mitigating Risk and Bridging Value Expectations in Mergers and Acquisitions.- Chapter 41. Management Control Systems in Start-Ups as the Basis for Yield Potential.- Chapter 42. Prediction of Bankruptcy in Georgian En
Автор: Constantin Zopounidis, Apostolos G. Christopoulos, Petros Kalantonis Название: Perspectives, Trends, and Applications in Corporate Finance and Accounting ISBN: 1522561145 ISBN-13(EAN): 9781522561149 Издательство: Mare Nostrum (Eurospan) Рейтинг: Цена: 208830.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: Financial analyses, investments, and accounting practices are continually developing and improving areas that have seen significant advancements in the past century. However, the recent bankruptcies by major banks, the debt crisis in the European Union, and the economic turmoil in several countries have caused severe downfalls in financial markets and financial systems worldwide. As the world works to recover, it is important to learn from these financial crises to ensure a more secure and sustainable outlook for organizations and the global future.Perspectives, Trends, and Applications in Corporate Finance and Accounting is a crucial resource providing coverage on the stock market, public deficits, investment firms’ performances, banking systems, and global economic trends. This publication highlights areas including, but not limited to, the relationship between the stock market and macroeconomics, earnings management, and pricing models while also discussing previous financial crises. This book is a vital reference work for accountants, financial experts, investment firms, corporate leaders, researchers, and policy makers.
Автор: DURAN, TEM?R & BOZDOAN Название: Global challenges in public finance and international relations / ISBN: 1522575642 ISBN-13(EAN): 9781522575641 Издательство: Turpin Рейтинг: Цена: 274730.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание: Provides an innovative and systematic examination of the present international financial events and institutions, international financial relations, and fiscal difficulties and dilemmas in order to discuss solutions for potential problems in the postmodern world. Coverage includes international aid, public debt, and corporate governance.
Название: Decentralization and Infrastructure in the Global Economy ISBN: 1138909203 ISBN-13(EAN): 9781138909205 Издательство: Taylor&Francis Рейтинг: Цена: 163330.00 T Наличие на складе: Есть у поставщика Поставка под заказ. Описание:
The subnational dimension of infrastructure has emerged as one of the greatest challenges in contemporary public finance policy and management. Ensuring the efficient provision of infrastructure represents a challenge for all countries irrespective of their level of centralization or decentralization. This book proposes an innovative approach for the strengthening of decentralized public investment and infrastructure management.
Decentralization and Infrastructure in the Global Economy: From Gaps to Solutions covers the most important aspects of infrastructure investment in a decentralized setting. It discusses infrastructure gaps and the quality of subnational spending; how functional responsibilities, financing and equalization can be designed; sector-specific arrangements in high expenditure areas, such as health, education and roads; key steps of the public investment cycle and management; and analyses the political economy and corruption challenges that typically accompany decentralized infrastructure projects.
This book challenges some of the well-accepted principles of intergovernmental fiscal relations and will be useful to researchers and practitioners of public finance policy and management.
Автор: Warwick Funnell, Kathie Cooper Название: Public Sector Accounting and Accountability in Australia ISBN: 174223304X ISBN-13(EAN): 9781742233048 Издательство: Mare Nostrum (Eurospan) Рейтинг: Цена: 55440.00 T Наличие на складе: Невозможна поставка. Описание: Provides a comprehensive resource on public sector accountability for those who work in the public service, elected representatives and students of the public sector. It`s a wide-ranging, up-to-date resource on the practices and institutional arrangements of public sector accountability and the principles that drive public sector reforms in Australia.
Автор: Louise Bringselius, Jeremy Lonsdale Название: Auditing in the Public Sector: The Challenges for Supreme Audit Institutions ISBN: 1138794597 ISBN-13(EAN): 9781138794597 Издательство: Taylor&Francis Цена: 96970.00 T Наличие на складе: Невозможна поставка. Описание: Following the global financial crisis, many democracies struggle to be able to do more with less. One way of increasing efficiency in the public sector has been to increase public scrutiny. In the modern democracy, there is one organisation that enjoys a unique position in this regard, namely the Supreme Audit Institution (SAI). From an autonomous position under the national Parliament, this serves as a watchdog for the citizenry, keeping both them and Parliament informed on the performance of the administration. Despite their central position in democracy, SAIs have enjoyed surprisingly little attention in the international research literature. In cases where they are subjected to research, this is typically focused on performance audit methods or the relation to Parliament, whereas there is little discussion on other stakeholder relations and the importance of how these institutions are organized and lead. Auditing in the Public Sector: The Challenges for Supreme Audit Institutions aims to provide a solid starting point for such stream of research. With special attention to the SAIs of Sweden and the United Kingdom, both aiming to serve as state-of-the-art in this context, it adopts a broad approach to SAIs, focusing on the development of SAIs as institutions. The two cases of Sweden (the Swedish National Audit Office, SNAO) and the United Kingdom (the National Audit Office, NAO) make an interesting comparison, partly because, in many regards, they have chosen to take on opposite paths. The relevance of these choices, internal managerial choices, and their differing consitutional conditions have a strong impact on what role the SAI takes and how it works to build legitimacy in the modern democracy. Accounts from ten other SAIs from democracies around the world are also included and discussed, making the book relevant and essential reading to a broad international research audience.
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