Knowledge of federal budgeting, accounting, costing, and reporting is essential for all doing business with the federal government. This includes the 50 U.S. states; tens of thousands of counties, cities, municipalities, special authorities, and districts; over 100,000 prime and subcontractors, and nonprofits, colleges, and university grantees to the federal government; and beneficiaries of fed…
If your interest is to open an In-Home Bookkeeping or Accounting Service, your decision to purchase this book may be one of the smartest moves you’ve ever made! This book holds the past ten years of my mistakes, successes and stresses. It’s easier for me to say this because I’m sitting at the other end of the computer writing this to you, but the only honest hardworking approach that youâ…
“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…
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…
The sixth edition of Accounting Information Systems includes a full range of new and revised homework assignments, up-to-date content changes, as well as several reorga- nized chapters. All of these changes add up to more student and instructor enhancements than ever before. As this preface makes clear, we have made these changes to keep stu- dents and instructors as current as possible on issu…
The book primarily is about financial management and, as its title implies, real options are an integral, subsidiary theme. Real options are opportunities available to management permitting them to adapt the enterprise to changing needs. Understanding the value of real options is essential to corporate financial management. Examples in several chapters demonstrate why failure to assess the va…
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…
Apart from any fair dealing for the purposes of research or private study, or criticism or review, as permitted under the Copyright, Designs and Patents Act 1988, this publication may only be reproduced, stored or transmitted, in any form or by any means, with the prior permission in writing of the publishers, or in the case of reprographic reproduction in accordance with the terms and licenc…
Anyone who has read a newspaper or watched the evening news in recent years is well aware that fraudulent financial reporting by big businesses has reached alarming levels. Equally startling is the frequency of fraudulent financial reporting by small businesses—as many bankers and government agencies will confirm—and even by non–business entities such as not-for- profit organizations.
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…
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…
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 …
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…
his publication is designed to provide accurate and authoritative information in regard to the subject matter covered. It is sold with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional person should be sought.
Chinese accounting standards and practices are continuing to adapt to international market forces as the Chinese economy opens further to foreign investment. Chinese corporations are playing an ever more significant role in the global economy and the need to understand and interpret financial information produced by these corporations presents a continuing challenge to international fund mana…