“This book combines clear thinking and research into the purpose and role of accounting in organizations. Coupled with a deep understanding of Goldratt’s Theory of Constraints, the Casparis’ methodology focuses the enormous power of practical systems thinking in organizations. This book finally brings together the elements needed to truly implement and sustain a genuine process of ongoing…
An understanding of the principles of book keeping and accounting is essential for anyone who is interested in a successful career in busi ness. The purpose of bookkeeping and account ing is to provide information concerning the fi nancial affairs of a business. This information is needed by owners, managers, creditors, and governmental agencies.
When we think about the future of the modern state, we encounter a puzzling variety of scholarly diagnoses and prophecies. Some authors predict nothing less than the total demise of the state as a useful model for organizing society – its powers eroded by a dynamic global economy and by an increasing transference of political decision-making powers to supranational bodies. Others disagree p…
Petroleum refers to crude oil and natural gas or simply oil and gas. These are mixtures of hydrocarbons which are molecules, in various shapes and sizes, of hydrogen and carbon atoms found in the small, connected pore spaces of some underground rock formations. These petroleum reservoirs are generally thousands of feet below the surface. Crude oil and natural gas are believed to be the remains …
The necessity and desirability of pursuing sustainable forms of development have gained considerable currency over the last two decades. Sustainable development (SD) has been championed at inter-governmental, national, regional and sectoral levels (see Table 1.1) and now appears to be cemented in the public policy arena as the only just and appropriate goal for human activities. This move has…
Forecasts are usually made to help and guide decision making. Good fore- casts are preconditions for good, informed decisions. These decisions may vary from a financial market bet on interest rate changes to the policy decision on how to structure a country’s pension system. Ideally, decision-makers should be as well prepared as possible for the future, which would allow them to act appropria…
This essay is concerned with the development of professional ethics in service institutions. The discussion deals with the transition from simple acceptance of definite responsibilities in functional relationships to the primal teleological problem of selecting among competing groups with their own semi-independent value systems and conflicting ends in view (objectives). In the process, a profe…
R is a language and environment for data analysis and graphics. It may be considered an implementation of S, an award-winning language initially developed at Bell Laboratories since the late 1970s. The R project was initiated by Robert Gentleman and Ross Ihaka at the University of Auckland, New Zealand, in the early 1990s, and has been developed by an international team since mid-1997. Histori…
Firms that meet certain criteria can register debt or equity securities for issuance any time during the subsequent two years. This process is known as shelf registration. Key shelf registration qualification criteria include $75 million market capitalization held by outsiders, timely SEC filings, investment-grade ratings of debt, no defaults on debt payments, and listing on national stock ex…
The principal purpose of this book is to analyse where the West Europeans have succeeded or failed in their attempts at cooperation in defence procurement, and why. This chapter aims to give some political background to this analysis by looking, very selectively, at a few of the pressures which exist for West European collaboration in defence and security policy in general. Logically, the …
This paper examines the economic substance of a broad range of securities by investigating their association with systematic risk and prices. The analysis is motivated by continuing security innovation and its impact on hybrid security reporting. Based on a sample of 2,617 firms that reported minority interests or preferred stock during 1993–1997, the results indicate that redeemable prefer…
When comparing the penetration of e-procurement in large and medium Companies were found significant discrepancies. So have great Company e.Procurement almost invariably a successful, while only each fifth midsize businesses eProcurement uses. Nevertheless, in medium-sized Company savings potential available, the use of e-procurement by the can be realized. It follows a recognizable need f…
This volume draws on the knowledge of many regulators and utilities analysts around the world. Some of these experts are colleagues; others have provided work that we have used without benefit of collaboration. Regulatory accounting is a bur- geoning field of endeavor, and regulators are increasingly establishing and publishing regulatory accounting requirements and standards. Awareness of and …
Managing Human Resources in Europe provides an analysis of the most important themes in European human resource management (HRM) written by leading authorities based all over Europe. Unrivalled by any other text it provides a thematic approach with distinctive country examples in each chapter and is characterized by a critical approach with special attention given to dilemmas, controversies, pa…
Advances in Management Accounting (AIMA) is a professional journal whose purpose is to meet the information needs of both practitioners and academicians. We plan to publish thoughtful, well-developed articles on a variety of current topics in management accounting, broadly defined. Advances in Management Accounting is to be an annual publication of quality applied research in management accoun…