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Audit Analytics: Data Science for the Accounting Profession (Use R!)
By J. Christopher Westland. 2024
This book, using R and RStudio, demonstrates how to render an audit opinion that is legally and statistically defensible; analyze,…
extract, and manipulate accounting data; build a risk assessment matrix to inform the conduct of a cost-effective audit program; and more. Today, information technology plays a pivotal role in financial control and audit: most financial data is now digitally recorded and dispersed among servers, clouds and networks over which the audited firm has no control. Additionally, a firm’s data—particularly in the case of finance, software, insurance and biotech firms—comprises most of the audited value of the firm. Financial audits are critical mechanisms for ensuring the integrity of information systems and the reporting of organizational finances. They help avoid the abuses that led to passage of legislation such as the Foreign Corrupt Practices Act (1977), and the Sarbanes-Oxley Act (2002). Audit effectiveness has declined over the past two decades, as auditor skillsets have failed to keep up with advances in information technology. Information and communication technology lie at the core of commerce today and are integrated in business processes around the world. This book is designed to meet the increasing need of audit professionals to understand information technology and the controls required to manage it. This 2nd edition includes updated code and test. Machine learning, AI, and SEC’s EDGAR data are also, improved and updated. The material included focuses on the requirements for annual Securities and Exchange Commission audits (10-K) for listed corporations. These represent the benchmark auditing procedures for specialized audits, such as internal, governmental, and attestation audits. Many examples reflect the focus of the 2024 CPA exam, and the data analytics-machine learning approach will be central to the AICPA’s programs, in the near future.The Disabled Body in Contemporary Art
By Ann Millett-Gallant. 2024
The second edition offers an essential update to the foundational first edition, The Disabled Body in Contemporary Art. Featuring updated chapters…
and case studies, this second edition will not only expand on the first edition but will bring a new focus to contemporary disabled artists and their embodied, multimedia work.In uralten Spielen wie Schach oder Go können sich die brillantesten Spieler verbessern, indem sie die von einer Maschine produzierten…
Strategien studieren. Robotische Systeme üben ihre Bewegungen selbst. In Arcade Games erreichen lernfähige Agenten innerhalb weniger Stunden übermenschliches Niveau. Wie funktionieren diese spektakulären Algorithmen des bestärkenden Lernens? Mit gut verständlichen Erklärungen und übersichtlichen Beispielen in Java und Greenfoot können Sie sich die Prinzipien des bestärkenden Lernens aneignen und in eigenen intelligenten Agenten anwenden. Greenfoot (M.Kölling, King’s College London) und das Hamster-Modell (D.Bohles, Universität Oldenburg) sind einfache, aber auch mächtige didaktische Werkzeuge, die entwickelt wurden, um Grundkonzepte der Programmierung zu vermitteln. Wir werden Figuren wie den Java-Hamster zu lernfähigen Agenten machen, die eigenständig ihre Umgebung erkunden. Die zweite Auflage enthält neue Themen wie "Genetische Algorithmen" und "Künstliche Neugier" sowie Korrekturen und Überarbeitungen.This book provides a foundation in stochastic, linear, and mixed-integer programming algorithms with a focus on practical computer algorithm implementation.…
The purpose of this book is to provide a foundational and thorough treatment of the subject with a focus on models and algorithms and their computer implementation. The book’s most important features include a focus on both risk-neutral and risk-averse models, a variety of real-life example applications of stochastic programming, decomposition algorithms, detailed illustrative numerical examples of the models and algorithms, and an emphasis on computational experimentation. With a focus on both theory and implementation of the models and algorithms for solving practical optimization problems, this monograph is suitable for readers with fundamental knowledge of linear programming, elementary analysis, probability and statistics, and some computer programming background. Several examples of stochastic programming applications areincluded, providing numerical examples to illustrate the models and algorithms for both stochastic linear and mixed-integer programming, and showing the reader how to implement the models and algorithms using computer software.Share the Universe: A Guide to Outreach Astronomy (The Patrick Moore Practical Astronomy Series)
By Richard Stember. 2024
As every astronomer knows, astronomy is one of the most approachable and inspiring of the natural sciences. It appeals to…
both children and adults while drawing in curious minds with its immense distances and unimaginably powerful natural phenomena. In this book, you will find out how to be a part of the journey in sharing scientific knowledge and inspiring minds of all ages. By using the affordable tools and techniques provided in this book – you will learn about how astronomers can easily engage people with views of our solar system’s planets, moons, and even more distant objects like nebulas, stellar nurseries, and remnants of exploded stars. Perhaps most importantly, the natural appeal of this science is helpful when explaining to non-scientists how science “works." What is science and scientific methodology? How is it used to give mankind knowledge and solutions to problems that we face in many scientific fields including medicine? How does it differ from other sources of information? This book, sprinkled with the author’s 24 plus years of personal experience in public outreach, offers practical techniques to engage, educate, and inspire all who are interested in the field of astronomy.Marketing Case Studies in Emerging Markets: Contemporary Multi-industry Issues and Best-practices (Springer Business Cases)
By Dilip S. Mutum, Soo Yeong Ewe, Ezlika M. Ghazali, Racheal Louis Vincent. 2024
There is an increasing interest in emerging markets because of the higher economic growth rates compared to developed economies. However,…
these markets have a diverse consumer base with unique needs and preferences. As a result, companies in these markets face different challenges and opportunities. Unfortunately, there is a lack of marketing cases from these markets. This book presents actual real-world marketing cases in these markets offering an in-depth look at some of the issues faced by companies in different industries. It is hoped that the cases would serve as valuable reference material for academics, students, professionals in marketing, business strategy, and other related fields as well as policymakers, to better understand the challenges of these markets, and develop strategies to succeed in them.Teaching and Learning with Technologies in the Primary School
By Marilyn Leask, Sarah Younie. 2024
This fully updated third edition of Teaching and Learning with Technologies in the Primary School introduces practising and student teachers…
to the range of ways in which technology can be used to support and extend teaching and learning opportunities in their classrooms.Newly expanded to include 50% brand new chapters reflecting the abundant changes in the field since the last edition was published, it offers practical guidance underpinned by the latest research and teaching in the field. The authors draw on the extensive experience of educators in Australia, England, Ireland, Scotland, South Africa, the U.S.A. and Wales to provide local, national and international examples of the application of digital technologies to teaching and learning across the primary curriculum.Illustrated throughout with case studies and examples together with a glossary explaining key terms, chapters focus on how technology-based practices can support the teaching of individual subjects, as well as a range of teaching and learning styles. Key and new topics covered include:- Supporting reading and writing with technology- Technology in the early years- Developing e-skills of parents- Use of Virtual Reality in learning- PedTech- Resilience in the digital worldWritten for all training primary teachers, as well as more experienced teachers and technology co-ordinators looking for guidance on the latest innovative practice, Teaching and Learning with Technologies in the Primary School, 3rd edition, offers advice and ideas for creative, engaging and successful teaching and learning.American Farming Culture and the History of Technology (Routledge Studies in Food, Society and the Environment)
By Joshua T. Brinkman. 2024
Presenting a history of agriculture in the American Corn Belt, this book argues that modernization occurred not only for economic…
reasons but also because of how farmers use technology as a part of their identity and culture.Histories of agriculture often fail to give agency to farmers in bringing about change and ignore how people embed technology with social meaning. This book, however, shows how farmers use technology to express their identities in unspoken ways and provides a framework for bridging the current rural-urban divide by presenting a fresh perspective on rural cultural practices. Focusing on German and Jeffersonian farmers in the 18th century and Corn Belt producers in the 1920s, the Cold War, and the recent period of globalization, this book traces how farmers formed their own versions of rural modernity. Rural people use technology to contest urban modernity and debunk yokel stereotypes and women specifically employed technology to resist urban gender conceptions. This book shows how this performance of rural identity through technological use impacts a variety of current policy issues and business interests surrounding contemporary agriculture from the controversy over genetically modified organisms and hog confinement facilities to the growth of wind energy and precision technologies. Inspired by the author's own experience on his family’s farm, this book provides a novel and important approach to understanding how farmers’ culture has changed over time, and why machinery is such a potent part of their identity.This book will be of great interest to students and scholars of agricultural history, technology and policy, rural studies, the history of science and technology, and the history of farming culture in the USA.Reimagining Community Festivals and Events: Critical and Interdisciplinary Perspectives (ISSN)
By Allan Stewart Jepson, Raphaela Stadler, Trudie Walters. 2024
This book celebrates and builds on Alan Clarke (1956–2021) and Allan Jepson’s 2015 book Exploring Community Festivals and Events. It…
showcases how far the study of community festivals and events has come in the intervening years, and in so doing it is a response to recent calls for researchers to take a more critical approach to event studies.This is an interdisciplinary book that draws together empirical research across a wide range of community event types, sizes and within diverse communities. Chapters in this book are grouped into four themes that highlight the breadth and depth of work being done: reviving and maintaining tradition(s); a focus on belonging; challenges and tensions; and innovations in teaching and research. Another of its core strengths is its international perspective – the book encompasses research from around the world including Turkey, Portugal, Greece, India, the UK, the US, Austria and New Zealand. There is also a diverse range of theoretical lenses applied to the study of community events, and some innovative methodologies used to achieve research aims and objectives.This volume will appeal to students and researchers in the fields of critical event studies, cultural studies, place-making, tourism, music, sociology and geography. Several chapters also provide insights and key learnings for those lecturing and working in event management and industry professionals.This book explores self-concept in foreign language (FL) learning, tracing the trajectories of a group of Japanese language learners at…
an Australian university to illuminate new insights about the factors impacting positive self-concept and implications for language learning more broadly.The volume calls attention to the ways in which learners’ perception of themselves as FL learners plays a fundamental role in FL learning. Drawing on data from a longitudinal study, including student diaries, interviews and classroom observations, Yoshida outlines shifts in self-concept as learners progress from secondary school to university courses to study abroad and beyond. The book demonstrates how the learner journey is marked by a growing recognition of the importance of practice for achievement but also a greater sense of self-consciousness, with learners’ agency in creating opportunities for themselves to practice their FL as a key factor in improving self-concept over time. This work offers unique observations about self-concept for learners who already ‘have’ global English as a first language, inspiring ways forward for future research and language teaching in other under-studied languages. The book will appeal to students and researchers in applied linguistics, SLA and foreign language learning, as well as stakeholders in Japanese language programs.International Investment Law and Arbitration from a Latin American Perspective (International Law and the Global South)
By Nitish Monebhurrun, Carolina Olarte-Bácares, Marco A. Velasquez-Ruiz. 2024
The book brings to light how Latin American states have traditionally stood before the field of International Investment Law and…
Arbitration. It delves into their posture of resistance to critically examine how their perspective has gradually changed and how they have adapted and molded their investment agreements so as not to leave their position as players in the field of International Investment Law. Many Latin American states have appeared as defendants before international investment tribunals and some of these, like Venezuela, Bolivia or Ecuador, have denounced their international investment agreements. Deeming the law field as imbalanced, they have looked for alternatives to continue providing legal protection to foreign investors while protecting their right to regulate in the name of public interest. Some interesting investment agreements models, sometimes of a different ilk, have consequently flourished and have arrested the attention of those studying or working with international investment law.The main objective of this book is to critically discuss how Latin American states have accepted, resisted, or adapted themselves to international investment law and arbitration. Accordingly, the general connection between these states and international investment law are explained in an introduction which examines the general trends as per which Latin American states have offered a legal protection to foreign investments. The first part enters the merits of where international investment law and arbitration stand in some Latin American states whereby the experience of Brazil, Chile, Argentina, Venezuela, and Uruguay are discussed. The following parts explain the trends in international investment law and arbitration in Latin America. These trends are namely related to dispute settlement and governance, to the connection between investment law and human rights and finally to regionalization. In these parts, the experience of states like Brazil,Colombia, Peru, and Mexico are perused.A Systemic Transition to Circular Economy: Business and Technology Perspectives (Greening of Industry Networks Studies #12)
By Aldo Roberto Ometto, Joseph Sarkis, Steve Evans. 2024
The book will explore, using multiple perspectives from multiple contributors, two main aspects for circular economy (CE) business and technology…
(B&T): systems and value perspectives. Going beyond a linear-economic perspective--the traditional perspective--CE needs to develop intentional and integrated paths to help restore physical resources and regenerate the functions of natural and anthropic systems, creating greater economic and social opportunities, with environmentally positive outcomes. Whether this is feasible and possible within the context of CE and B&T is something that will be central to the contributions made in this book. A major objective of the book is to deliver practical and fundamental knowledge of B&T CE insights combining a systems perspective and value creation for socio-technical innovation leading to sustainable transitions and effective transformations. Based on those key aspects, the book is structured in two parts, one from a more theoretical and conceptual basis in Part 1, and a more applied perspective in Part 2. The chapters in Part 1 are presented through the lens of business and systems transitions. In Part 2, the chapters present the opportunities and the journeys from real case studies of companies engaged in circular business strategies, processes, practices, and technologies.This book addresses the most pressing and current work-life issues that are impacting Equity, Diversity, and Inclusion (EDI) in organisations…
across the Asia-Pacific. It is organised around three major themes: (1) Work-life equality and justice; (2) Technology, work, and family; and (3) Work-life values and trends in Asia, all of which will be discussed in relation to EDI. Issues concerning the work-life interface are closely intertwined with issues relating to EDI—for example, labour market inequalities are often fuelled by the interplay of gender, race, and family circumstances. Yet, comparatively lesser attention has been given to the non-work aspects (particularly, the family context) in research on the work-life interface and contemporary EDI issues. Breaking away from a predominantly Western perspective, this volume offers fresh insights and empirical evidence, shedding light on the most urgent and critical work-life challenges faced by people in the Asia-Pacific It also provides deep understanding of the broader social, economic, and political environments shaping work-life trends. It will appeal to researchers and practitioners interested in topics related to human functioning and flourishing at work, at home, and in society.Artificial Intelligence in Education: The Power and Dangers of ChatGPT in the Classroom (Studies in Big Data #144)
By Amina Al-Marzouqi, Said A. Salloum, Mohammed Al-Saidat, Ahmed Aburayya, Babeet Gupta. 2024
This book aims to bring together a collection of innovative and cutting-edge research that addresses the various challenges in the…
application and theoretical aspects of ChatGPT in education. ChatGPT is a large language model developed by OpenAI that has the ability to generate human-like text based on a prompt. This has significant potential for use in the field of education, as it allows for the creation of personalized, interactive learning experiences, automating assessment and grading, and more. In e-learning, ChatGPT is used to provide instant feedback and support to students, as well as generate interactive conversations in the target language for language learning. It is also integrated with existing learning management systems and educational technology platforms to enhance their capabilities. In research, ChatGPT is used for natural language processing and sentiment analysis to gather insights on student learning experiences and educational outcomes. However, it is important to note that there are also ethical and privacy concerns that come with using language models like ChatGPT in education, such as data protection and the potential for bias. Overall, the use of ChatGPT in education has the potential to revolutionize the way we learn, teach, and access information. The book seeks to publish original manuscripts that cover a broad range of topics, from the development of new chatbot technologies and their integration into the classroom, to the examination of the ethical and pedagogical implications of these systems. By compiling the latest developments in the field and highlighting new areas for exploration, this book provides valuable insights and perspectives for researchers, educators, and practitioners working in the field of ChatGPT and education. The ultimate goal is to advance the understanding of ChatGPT and its role in education and to promote its effective and responsible use in the classroom and beyond.This book is an unprecedented consideration of the challenges of what we can do for generations yet to come. Many…
growing intergenerational conflicts of interest, such as climate change and fiscal sustainability, are the result of the historically new progress of increasing human power, and the resolution of those conflicts demands a new intergenerational ethic. The book offers fresh new ideas for resolving intergenerational conflicts through the exploration of an entirely new field, conceptualized in philosophy, developed in economics, and tested in experiments. In particular, this work develops the theory of intergenerational cooperation based on a new relationship of direct reciprocity between generations. From experimental results, the possibility of intergenerational cooperation through Kantian categorical imperative is shown. The book also examines the effectiveness of inviting representatives of future generations, which are called "imaginary future generations", into the deliberations for current policy decisions. The original Japanese edition of this book was awarded the 66th Nikkei Prize for Excellent Books in Economic Science. The prize was established in 1958 to contribute to the advancement of academics and knowledge in the fields of economics, management, and accounting, as well as to its general dissemination and application.The Story Edge: How Leaders Harness the Power of Stories to Win in Business
By Kindra Hall. 2024
A holistic approach to innovation, connection, and problem-solving that has no expiration date.Our stories allow us to explore our greatest…
desires and fears, connect with others on a deeper level, and gain a sense of clarity and purpose. In an era of chaotic change and high-pressure decision-making, Kindra Hall—author of Stories That Stick—has a message that runs counter to much of the business acumen of the day: Now more than ever, good storytelling is a critical part of successful leadership.From corporate initiatives and marketing strategies to scientific research and innovation, stories are the key ingredient to engaging audiences, building consensus, and inspiring action. The Story Edge will show you:Why storytelling is an essential part of being human.How to find and leverage the story in every situation.How to use story as a tool for positive social impact.How to craft your story in order to leave a lasting legacy.Hall masterfully interweaves storytelling theory with practical business scenarios, creating an engaging guide for present and future leaders. You'll learn how to embrace the art of storytelling and how to consider all angles of the story in every situation.If there's one thing that will remain true—despite all the transformations we experience in business, culture, and innovation—it's the importance of story. Why? Because story is the original algorithm, the true universal language. And it's one of the most important tools we, as humans, have.This book examines international aid in North Korea, in particular the ongoing policy of withholding aid, through the lens of…
the impact on the general population to present an argument for sustainable development.Focusing on the human rights of North Koreans and presenting a case for the use of aid as a provision for social change, it explores an alternative narrative to the existing long-drawn-out rhetoric of ‘denuclearisation-first’. The book’s scope includes evaluations of the causes of international sanctions and their impact, the Kim regime’s mitigation of sanctions through marketisation and a digital economy as well as barriers to aid monitoring and the reason for the absence of any mass anti-regime movement. It also posits that North Korea is a fragile state but cloaked by the image of a strong regime.The book succinctly demonstrates that the key to unlocking the potential of North Korea’s ‘cloaked society’ does not lie in sanctions, but is to be found in engagement with development aid. As such it will appeal to students of Korean Studies, Development Studies, Asian Politics and International Relations.The Open Access version of this book, available at http://www.taylorfrancis.com, has been made available under a Creative Commons [Attribution-Non Commercial-No Derivatives (CC-BY-NC-ND)] 4.0 license.Advanced Calculus: Theory and Practice (Textbooks in Mathematics #12)
By John Petrovic. 2020
Advanced Calculus: Theory and Practice, Second Edition offers a text for a one- or two-semester course on advanced calculus or…
analysis. The text improves students’ problem-solving and proof-writing skills, familiarizes them with the historical development of calculus concepts, and helps them understand the connections among different topics. The book explains how various topics in calculus may seem unrelated but have common roots. Emphasizing historical perspectives, the text gives students a glimpse into the development of calculus and its ideas from the age of Newton and Leibniz to the twentieth century. Nearly 300 examples lead to important theorems.Features of the Second Edition: Improved Organization. Chapters are reorganized to address common preferences. Enhanced Coverage of Axiomatic Systems. A section is added to include Peano’s system of axioms for the set of natural numbers and their use in developing the well-known properties of the set N. Expanded and Organized Exercise Collection. There are close to 1,000 new exercises, many of them with solutions or hints. Exercises are classified based on the level of difficulty. Computation-oriented exercises are paired and solutions or hints provided for the odd-numbered questions. Enrichment Material. Historical facts and biographies of over 60 mathematicians. Illustrations. Thirty-five new illustrations are added in order to guide students through examples or proofs. About the Author:John Srdjan Petrovic is a professor at Western Michigan University.Routledge Encyclopedia of Technology and the Humanities
By Chan Sin-Wai, Mak Kin-Wah, Leung Sze Ming. 2024
Routledge Encyclopedia of Technology and the Humanities is a pioneer attempt to introduce a wide range of disciplines in the…
emerging field of techno-humanities to the English-reading world.This book covers topics such as archaeology, cultural heritage, design, fashion, linguistics, music, philosophy, and translation. It has 20 chapters, contributed by 26 local and international scholars. Each chapter has its own theme and addresses issues of significant interest in the respective disciplines. References are provided at the end of each chapter for further exploration into the literature of the relevant areas. To facilitate an easy reading of the information presented in this volume, chapters have been arranged according to the alphabetical order of the topics covered.This Encyclopedia will appeal to researchers and professionals in the field of technology and the humanities, and can be used by undergraduate and graduate students studying the humanities.Recordkeeping in International Organizations offers an important treatment of international organizations from a recordkeeping perspective, while also illustrating how recordkeeping…
can play a vital role in our efforts to improve global social conditions.Demonstrating that organizations have both a responsibility and an incentive to effectively manage their records in order to make informed decisions, remain accountable to stakeholders, and preserve institutional history, the book offers practical insights and critical reflections on the effective management, protection, and archiving of records. Through policy advice, surveys, mind mapping, case studies, and strategic reflections, the book provides guidance in the areas of archives, records, and information management for the future. Among the topics addressed are educational requirements for recordkeeping professionals, communication policies, data protection and privacy, cloud computing, classification and declassification policies, artificial intelligence, risk management, enterprise architecture, and the concepts of extraterritoriality and inviolability of archives. The book also offers perspectives on how digital recordkeeping can support the UN’s 2030 Agenda for Sustainable Development, and the accompanying Sustainable Development Goals (SDGs).Recordkeeping in International Organizations will be essential reading for records and archives professionals, information technology, legal, security, management, and leadership staff, including chief information officers. The book should also be of interest to students and scholars engaged in the study of records, archives, and information management, information technology, information security, and law.Chapters 7 and 9 of this book are freely available as a downloadable Open Access PDF at http://www.taylorfrancis.com under a Attribution-NonCommercial-ShareAlike (CC-BY-NC-SA) 4.0 license