This book argues that despite the hype within many policy circles, there is actually very little evidence to support the presumed benefits of Public Private Partnerships (PPPs) in reducing poverty and addressing inequalities in the provision of and access to public services.
A comprehensive, authoritative examination of Chinese auditing practices Study on the Auditing System of Socialism with Chinese Characteristics provides unprecedented insight into China's current audit process, with expert contributions and predictions of future trends.
Dieses Buch vermittelt prägnant und eingängig Konzepte und Handlungsempfehlungen für erfolgreiches Beteiligungscontrolling und -management, insbesondere mit Blick auf den bilanziellen Einfluss von möglichen Optimierungen.
This book addresses the necessary developments and adjustments that can be regarded as a promising starting point for making accrual accounting a more practice-relevant for the public sector entities.
Aufbauend auf den Anforderungen, die aus Controllingsicht an die Kosten- und Erlösrechnung zu stellen sind, gibt das Lehrbuch „einen fundierten Überblick über den modernen Stand der Kosten- und Erlösrechnung.
Christian Thomas stellt verschiedene Anwendungskonzepte der wissenschaftlichen Literatur sowie einer mittelständischen Sparkasse zur Abbildung von Liquiditätsrisikostresstests vor und beurteilt diese auf ihre Anwendbarkeit, Eignung als Stresstestmethodik sowie auf Konformität mit den regulatorischen Anforderungen aus der Capital Requirements Regulation sowie den Mindestanforderungen an das Risikomanagement.
The objective of "e;Research in Accounting in Emerging Economies"e; is to raise the level of interest in the specific problems of accounting in emerging economies; and increase awareness of real issues, so that accounting in these countries will not just be seen as a matter of copying what is done in the industrialized countries.
In diesem Buch wird eine Basis zur weitreichenden Berücksichtigung der Kundenwertorientierung in der Optimierung von Tarifen zur Bepreisung von Endkunden eines Telekommunikationsanbieters geschaffen.
There has been an increasing interest in financial markets across sociology, history, anthropology, cultural studies, and related disciplines over the past decades, with particular intensity since the 2007-2008 crisis which prompted new analyses of the workings of financial markets and how "e;scandals of Wall Street"e; might have huge societal ramifications.
Markus Stockinger untersucht in einer empirischen Studie die potenziellen Auswirkungen der Reform der Leasingbilanzierung nach IFRS aus Leasingnehmersicht auf österreichische und deutsche kapitalmarktorientierte Unternehmen.
Step-by-step guide to successful implementation and control of IT systems including the Cloud Many auditors are unfamiliar with the techniques they need to know to efficiently and effectively determine whether information systems are adequately protected.
Streamline financial statement preparation with this cross-referenced guide Financial Statement Disclosures Manual is a natural complement to Wiley GAAP, providing a complete set of tools for statement preparation.
"e;How can you argue with the core principles of Lean, that you focus on what provides value to your customer and eliminate work that is not necessary (muda)?
Dieser Schnelleinstieg in die komplexe Welt der Kostenrechnung unterstützt alle Nicht-Experten, die sich auf das komplexe System des internen Rechnungswesens einlassen wollen oder müssen.
Although there has been increased emphasis on research that attempts to understand, evaluate and improve audit decision making in recent years it is less well-known that some noteworthy contributions to the study of audit judgment were made in the 1950s and 1960s.
This book provides insights into current issues in corporate governance by examining twelve cases from the 2010s and 2020s where corporate governance was seen to be an issue.
Volume 35 of Advances in Management Accounting uses a variety of methods, from experiments and case studies to surveys, to build upon existing knowledge within the management accounting discipline.
Increasingly, employees of regulatory bodies, law enforcement agencies and others who are not trained forensic accountants or experienced investigators find themselves responsible for conducting what amount to financial investigations.
Megaprojects, also referred to in the literature as Large Engineering Projects or Major Projects, are generally defined as large-scale investment initiatives worth 1b /$ or more and, facing similar problems independent of the country where they are implemented and the industry they belong to.
Praise for Executive's Guide to Fair Value: Profiting from the New Valuation Rules "e;The advent of fair value reporting is not your Momma's (or your Papa's) kind of accounting.
Originally published in 1987, The Financial Markets of the Arabian Gulf looks at the importance of finance and the flow of funds to the development of the countries in the Arabian Gulf.
Clear, practical IPSAS guidance, explanation, and examples Interpretation and Application of IPSAS provides practical guidance on the implementation and application of the International Public Sector Accounting Standards.
This book presents the first non-European and non-North American comprehensive study explaining failures of key merger attempts by Australia's two leading accounting bodies.
An essential guide for practitioners on avoiding unethical situations in a fraud investigation provides tips, techniques, and real-life examples Credentialed accountants, auditors, and fraud examiners who fail to identify fraud and misconduct may be in violation of their professional standards.
A focused, user-friendly introduction to international financial reporting International Financial Reporting, 8th edition by Melville employs a practical, applied approach in exploring and explaining the key financial standards.
