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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.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.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.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.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.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 licenseLand Rights, Ethno-nationality and Sovereignty in History (Routledge Explorations in Economic History)
By Stanley L. Engerman, Jacob Metzer. 2004
Das Buch behandelt Fragen internationaler Währungs- und Finanzbeziehungen, wobei auch die Rolle der Entwicklungsländer im internationalen Kapitalverkehr in verschiedenen Kapiteln…
eingehend thematisiert wird. Es zeigt, dass sich internationale Kapital- und Finanzmärkte dynamisch entwickeln, auf weltpolitische Ereignisse reagieren und diese zugleich mitprägen. Auf modelltheoretische Erklärungen wird zugunsten einer eher exemplarischen Darstellungsweise verzichtet. Auf diese Weise ergänzt und erweitert das Buch den theoretischen Lehrstoff einschlägiger Standardlehrbücher zur Geld- und Währungstheorie durch praxisbezogene Überlegungen und Beispiele. Damit eignet es sich nicht nur als erste Orientierung und Einführung in das komplexe Themengebiet, sondern auch als Handbuch und Nachschlagewerk.Digitale Plattformen im industriellen Mittelstand: Strategien, Methoden, Umsetzungsbeispiele (Intelligente Technische Systeme – Lösungen aus dem Spitzencluster it’s OWL)
By Daniel Beverungen, Roman Dumitrescu, Arno Kühn, Christoph Plass. 2024
Dieses Buch stellt neue Strategien, Methoden und Umsetzungsbeispiele vor, mit denen digitale Plattformen zur Realisierung erfolgreicher Geschäftsstrategien im industriellen Mittelstand…
eingesetzt werden. Digitale Plattformen sind Erfolgsgaranten für viele Weltmarktführer im Konsumgüterbereich. Aber auch der industrielle Mittelstand kann mit ihrer Hilfe neue Geschäftsfelder erschließen und Wettbewerbsvorteile realisieren. In diesem Band zeigen wir auf, warum sich produzierende Unternehmen schon heute in diesem Wettbewerbsumfeld positionieren müssen und welche strategischen Handlungsoptionen existieren. Ein strukturierter Transformationspfad zeigt, wie der industrielle Mittelstand über die Etablierung digitaler Dienstleistungen den Sprung in die Plattformökonomie schaffen kann. Innovative Methoden und Werkzeuge bieten konkrete Hilfestellung, um diesen Transformationsprozess strategisch zu planen und umzusetzen. Zwei ausgewählte Praxisbeispiele zeigen schließlich auf, wie der Einstieg in die Plattformökonomie erfolgreich gelingt.Punk, Ageing and Time (Palgrave Studies in the History of Subcultures and Popular Music)
By Laura Way, Matt Grimes. 2024
To date there has been no plotting of punk scholarship which speaks to ‘time’, yet there are some clear bodies…
of work pertaining to particular issues relevant to it, including ageing and/or the life course and punk, memory and/or nostalgia and punk, ‘punk history’, and archiving and punk. Punk, Ageing and Time is therefore a timely (pun intended) book. What this edited collection does for the first time is bring together contemporary investigations and discussions specifically around punk and ageing and/or time, covering areas such as: punk and ageing; the relationship between temporality and particular concepts relevant to punk (such as authenticity, DIY, identity, resistance, spatiality, style); and punk memory, remembering and/or forgetting. Multidisciplinary in nature, this book considers areas which have received very little to no academic attention previously.Behind Sad Eyes: The Life of George Harrison
By Marc Shapiro. 2002
Shrouded in a sea of mystery, the elusive George Harrison has long been the most private and enigmatic member of…
the Beatles. From his hard knock childhood in Liverpool to his ascendance into rock infamy, George Harrison's life has been a torpid ride filled with legendary success and heart crushing defeat. New York Times bestselling author Marc Shapiro sheds new light on this paradoxical rocker, whose reputation for unusual religious practices and drug abuse often rivaled his musical notoriety. A man whose desire was to be free rather than be famous, Harrison's battle against conformity lead him to music making, a soulful and creative expression that would be his ticket to success and the bane of his existence. Behind Sad Eyes is the compelling account of a man who gave the Beatles their lyrical playing style and brought solace to a generation during turbulent times.The Fall of the House of Forbes: The Inside Story of the Collapse of a Media Empire
By Stewart Pinkerton. 2011
Forbes: the legendary name in finance journalism. Synonymous with wealth, grand excess, glamour, and fun as well as style, insight,…
gossip, and hard-nosed reporting, the media empire and the family behind it form a remarkable story that has never been told. Now, in The Fall of the House of Forbes, veteran journalist Stewart Pinkerton reveals the hidden machinations, disastrous decisions, and personal foibles of a century-old dynasty that rose to glittering heights and crashed just as spectacularly.Writing from an insider's perspective and first-hand sources developed over his twenty years as a writer and editor at Forbes, Pinkerton takes us to the ritualized formal lunches inside the mansion-like headquarters at 60 Fifth Avenue in Manhattan; the lavish advertiser parties on board the family yacht, The Highlander; the sybaritic private life of Malcolm Forbes and the family's increasing discomfort with its patriarch; and the glory days of the magazine, with its news-making stories, high-rolling expense accounts, and bar-setting standards for anyone who aspired to wealth and its trappings. But as the media business changed, Forbes was slow to react, and found itself burdened by Malcolm's immense personal expenses, Steve Forbes's bumbling, self-financed presidential campaigns, and the family's hubris and hesitation in the face of reality. A series of devastating business decisions and an internecine struggle for power forced the sale of the Faberge eggs, the vintage toy collection, the homes, the private island, the yacht, and finally the sale of 40% of the company itself to outside investors…a collapse of shocking speed after decades of unsurpassed success.A compelling narrative account of a powerful family's dysfunction, The Fall of the House of Forbes is a parable of capitalism at its best and worst, and a metaphor for the current state of digital turmoil in media.The Love Bomb: And Other Musical Pieces
By James Fenton. 2003
Three Libretti—Ranging In Setting From Ancient Jerusalem To Pre-Apocalyptic London—From An Acclaimed PoetThis volume of libretti marks new work—and new…
terrain—for James Fenton. Commissioned by companies in New York and England, these musical pieces make the most of the poet's poignant, witty, and characteristically lyrical verse. Whether evoking modern-day London on the edge of apocalypse in The Love Bomb, a timeless land beyond the moon in this version of Salman Rushdie's children's novel Haroun and the Sea of Stories, or ancient Jerusalem in his stirring oratorio The Fall of Jerusalem, which was composed to mark the millennium, Fenton's lucid storytelling and stylish wordplay bring these pieces vividly to life—with equal power in performance or on the page.Haroun and the Sea of Stories was commissioned by the New York City Opera and had its premiere at Lincoln Center in September 2003."[James Fenton] writes as no one else dares to--with clarity, wit, and the simplest of rhymes."--Voice Literary SupplementThe Beatles from A to Zed: An Alphabetical Mystery Tour
By Peter Asher. 2019
A legendary record producer and performer takes readers on an alphabetical journey of insights into the music of the Beatles…
and individual reminiscences of John, Paul, George, and Ringo.Peter Asher met the Beatles in the spring of 1963, the start of a lifelong association with the band and its members. He had a front-row seat as they elevated pop music into an art form, and he was present at the creation of some of the most iconic music of our times.Asher is also a talented musician in his own right, with a great ear for what was new and fresh. Once, when Paul McCartney wrote a song that John Lennon didn’t think was right for the Beatles, Asher asked if he could record it. “A World Without Love” became a global No. 1 hit for his duo, Peter & Gordon. A few years later Asher was asked by Paul McCartney to help start Apple Records; the first artist Asher discovered and signed up was a young American singer-songwriter named James Taylor. Before long he would be not only managing and producing Taylor but also (having left Apple and moved to Los Angeles) working with Linda Ronstadt, Neil Diamond, Robin Williams, Joni Mitchell, and Cher, among others. The Beatles from A to Zed grows out of his popular radio program “From Me to You” on SiriusXM's The Beatles Channel, where he shares memories and insights about the Fab Four and their music. Here he weaves his reflections into a whimsical alphabetical journey that focuses not only on songs whose titles start with each letter, but also on recurrent themes in the Beatles’ music, the instruments they played, the innovations they pioneered, the artists who influenced them, the key people in their lives, and the cultural events of the time.Few can match Peter Asher for his fresh and personal perspective on the Beatles. And no one is a more congenial and entertaining guide to their music.The Making of Kind of Blue: Miles Davis and His Masterpiece
By Eric Nisenson. 2000
From the moment it was recorded more than 40 years ago, Miles Davis's Kind of Blue was hailed as a…
jazz classic. To this day it remains the bestselling jazz album of all time, embraced by fans of all musical genres. The album represented a true watershed moment in jazz history, and helped to usher in the first great jazz revolution since bebop.The Making of Kind of Blue is an exhaustively researched examination of how this masterpiece was born. Recorded with pianist Bill Evans, tenor saxophonist John Coltrane, composer/theorist George Russell and Miles himself, the album represented a fortuitous conflation of some of the real giants of the jazz world, at a time when they were at the top of their musical game. The end result was a recording that would forever change the face of American music.Through extensive interviews and access to rare recordings Nisenson pieced together the whole story of this miraculous session, laying bare the genius of Miles Davis, other musicians, and the heart of jazz itself.Dead Companies Walking: How a Hedge Fund Manager Finds Opportunity in Unexpected Places
By Scott Fearon, Jesse Powell. 2015
Unlike most investors, who live in fear of failure, Scott Fearon actively seeks it out. He has earned millions of…
dollars for his hedge fund over the last thirty years shorting the stocks of businesses he believed were on their way to bankruptcy. In Dead Companies Walking, Fearon describes his methods for spotting these doomed businesses, and how they can be extremely profitable investments. In his experience, corporate managers routinely commit six common mistakes that can derail even the most promising companies: they learn from only the recent past; they rely too heavily on a formula for success; they misunderstand their target customers; they fall victim to the magical storytelling of a mania; they fail to adapt to tectonic shifts in their industry; and they are physically or emotionally removed from their companies' operations. Fearon has interviewed thousands of executives across America, many of whom, unknowingly, were headed toward bankruptcy – from the Texas oil barons of the 80s to the tech wunderkinds of the late 90s to the flush real estate developers of the mid-2000s. Here, he explores recent examples like JC Penney, Herbalife and Blockbuster Entertainment to help investors better predict the next booms and busts—and come out on top.