We begin this chapter by outlining the problems that stakeholder theory was originally conceptualized to solve and the “basic mechanics” that we believe underlie the development of the theory during the last thirty years. We turn in the next sections to the arguments of Milton Friedman, Michael Jensen, Michael Porter, and Oliver Williamson, often cited as opponents of stakeholder theor…
The ability to read is the main foundational skill for all school-based learning. Without it, the chances for academic and occupational success are limited (Lyon, 1997). In fact, the most pressing issue in guaranteeing students equal access to the curriculum is ensuring their ability to read class materials. When children do not learn to read, their general knowledge and writing abilities suffe…
This book focuses on the front-end aspects of Web design—HTML authoring, graphics production, and media development. It is not a resource for program- ming, scripting, or server functions; however, whenever possible, I have tried to provide enough background information on these topics to give designers a level of familiarity with the terminology and technologies. The content in this book is …
Forgiveness is in the air—public figures making public apologies, movies de- picting loving kindness offered to murderers, and psychotherapy programs promoting forgiveness in individuals as well as in marital couples. It is a gift, an offering, a blessing, a cleansing event. Professionally speaking, within the field of psychology the literature on forgivenesshas arisen with little criticism a…
Due safety and security is not an end in itself but a condition for sustainable access, and is thereby an enabler to aid agencies’ institutional and operational goals of presence and program implementation. Safety and security management are increasingly seen as one element of an organization’s overall risk management, which also includes financial, reputational and legal risks. All organi…
The book is arranged in four parts. The first part describes the context and role of accounting in business. Some theoretical frameworks are provided. It is hoped that this will provide a foundation for readers’ understanding that accounting is more than a technical subject but is grounded in competing theories. These theories are themselves rooted in historical, political, economic and socia…
Credit risk management in rural and community banks has become more important not only because of the financial crisis that the world is experiencing currently, but also as a crucial concept which determines banks’ survival, growth and profitability. Because credit granting is one of the key sources of income generating activity in rural banks, the management of the risk related to credit…
The FATS manual is a milestone on the road to EU-wide harmonised Foreign AffiliaTes Statistics (FATS). Its importance becomes even more apparent when we consider the political background to this project. All over the world, ‘globalisation’ is seen as the predominant agent of change and the main policy challenge. At the heart of this complex and somewhat blurry concept, however, lie busi…
This book provides an opportunity to explore the fascinating, underpublicized, and sometimes misunderstood subject of social psychology. In it, twenty-eight intriguing studies that throw light on human social thinking and behavior are reviewed. These studies, mostly laboratory experiments, address topics such as people's unawareness of why they do what they do, the tenacity with which they…
Donor collaboration, cynics sometimes say, is an oxymoron. There is, however, one example of donor collaboration that is still going strong after about 15 years — the Committee of Donor Agencies for Small Enterprise Development. Initiated by the World Bank in 1979, this committee now includes 17 bilat- eral agencies, 15 multilateral institutions, and 2 other interna- tional development …
Forensic accounting–expert witnessing is not a new discipline, but few accounting textbooks exist to present a broad view of the profession of forensic accounting–expert witnessing. Books do exist on special subparts of it, including the determination of damages, business valuations, general dis- cussions of fraud investigations, or other limited areas of forensic accounting. Books dev…