...CHAPTER 2 ENRIRONMENTAL INFLUENCE ON ACCOUNTING DEVELOPMENT 1 2.1 Introduction In international accounting research, environmental influence is the key to understanding one country’s accounting system. "To a large extent, accounting is a product of its environment. That is, it is shaped by, reflects, and reinforces particular characteristics unique to its national environment" (Radebaugh and Gray 1997). From the late 1960s, researchers in international accounting have tried to categorize countries according to a series of criteria, which have been developed on a deductive or conductive basis. These criteria tried to explain the reasons for accounting differences between countries; they aimed to describe and compare different systems with each other in an efficient way. There are several advantages to categorize and analyze the differences among countries: First, it promotes improved understanding of the complex realities of accounting practices, as well as the factors that shape a country’s accounting regulations; Second, it provides useful information for solving some of the important accounting problems that exist in the world. For example, it can help policymakers assess the prospects and problems of international harmonization; Third, it can assist in the training of accountants and auditors who operate internationally; And finally, it can enable a developing country to better understand the available and appropriate types of financial...
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...UNIVERSITY OF HELSINKI DEPARTMENT OF FOREST ECONOMICS Environmental Marketing Strategy and its Implementation in Forest Industries Jari Kärnä Academic Dissertation To be presented, with the permission of the Faculty of Agriculture and Forestry of the University of Helsinki for public defence in Auditorium XII of the University main building Aleksanterinkatu 5, on Friday 11th April 2003 at 12 o'clock. Environmental Marketing Strategy and its Implementation in Forest Industries Academic Dissertation Opponent: Professor Juha S. Niemelä Seinäjoki Institute for Rural Research and Training University of Helsinki juha.s.niemela@helsinki.fi Supervisor: Professor Heikki Juslin Department of Forest Economics University of Helsinki heikki.juslin@helsinki.fi Pre-examiners: Professor Hanna Pesonen School of Business and Economics University of Jyväskylä hpesonen@tase.jyu.fi Professor Harri Westermarck Department of Economics University of Helsinki harri.westermarck@helsinki.fi Author's address: Jari Kärnä Finnish Forest Research Institute, Vantaa Research Centre PO Box 18, FIN-01301 Vantaa jari.karna@metla.fi ISBN 952-10-0963-2 (paperback) ISBN 952-10-0964-0 (pdf) ISSN 1236-6226 http://ethesis.helsinki.fi Hakapaino, Helsinki 2003 2 Abstrakti Väitöskirja käsittelee ympäristöasioiden integrointia metsäteollisuusyritysten ja heidän teollisten asiakkaidensa markkinoinnin suunnitteluun. Tutkimus koostuu neljästä julkaistusta ja kahdesta julkaistavaksi...
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...Transport policy in 2011: a new direction? RESEARCH PAPER 11/22 2 March 2011 This paper outlines the changes made to transport policy by the Conservative-Liberal Democrat Coalition Government and looks at some of the long term transport challenges the government is likely to face over the course of this Parliament. It complements and updates House of Commons research paper 10/28, Transport policy in 2010: a rough guide. Louise Butcher Matthew Keep Recent Research Papers 11/05 Social Indicators 18.01.11 11/06 Scotland Bill [Bill 115 of 2010-11] 19.01.11 11/07 Estates of Deceased Persons (Forfeiture Rule and Law of 19.01.11 Succession) Bill [Bill 8 of 2010-11] 11/08 Unemployment by Constituency, January 2011 19.01.11 11/09 Fixed-term Parliaments Bill: Commons Stages 21.01.11 11/10 UK Defence and Security Policy: A New Approach? 21.01.11 11/11 Health and Social Care Bill [Bill 132 of 2010-11] 27.01.11 11/12 Economic Indicators, February 2011 01.02.11 11/13 Anonymity (Arrested Persons) Bill [Bill 9 of 2010-11] 02.02.11 11/14 Education Bill [Bill 137 of 2010-11] 03.02.11 11/15 Budget Responsibility and National Audit Bill [HL] 08.02.11 [Bill 143 of 2010-11] 11/16 The Local Government Finance Settlement 2011-13 08.02.11 11/17 Legislation (Territorial Extent) Bill [Bill 10 of 2010-11] 08.02.11 11/18 Wash-up 2010 11.02.11 11/19 Unemployment...
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...is given to the security of energy supply and to sustainable and safe energy production. European Commission Joint Research Centre Institute for Energy Contact information Address: Via Enrico Fermi 2749 TP 450 21027 Ispra (VA) Italy E-mail: arnulf.jaeger-waldau@ec.europa.eu Tel.: +39 0332 789119 Fax: +39 0332 789268 http://ie.jrc.ec.europa.eu www.jrc.ec.europa.eu PV Status Report 2011 Research, Solar Cell Production and Market Implementation of Photovoltaics July 2011 Arnulf Jäger-Waldau European Commission, DG Joint Research Centre, Institute for Energy, Renewable Energy Unit Via Enrico Fermi 2749; TP 450 I – 21027 Ispra (VA), Italia EUR 24807 EN Legal notice Neither the European Commission nor any person acting on behalf of the Commission is responsible for the use, which might be made of the following information. The report does not represent any official position of the European Commission, nor do its contents prejudge any future Commission proposals in any areas of Community policy. A great deal of additional information on the European Union is available on the Internet. It can be accessed through the Europa server http://europa.eu/ JRC 64900 EUR 24807 EN ISBN 978-92-79-20171-4 ISSN 1831-4155 doi 10.2788/87966 The report is online available at: http://re.jrc.ec.europa.eu/refsys/ Luxembourg: Office for Official Publications of the European Union © European Union, 2011 Reproduction is authorised provided the source is acknowledged Design: sailer...
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...Innovative Business Practices Innovative Business Practices: Prevailing a Turbulent Era Edited by Demetris Vrontis and Alkis Thrassou Innovative Business Practices: Prevailing a Turbulent Era, Edited by Demetris Vrontis and Alkis Thrassou This book first published 2013 Cambridge Scholars Publishing 12 Back Chapman Street, Newcastle upon Tyne, NE6 2XX, UK British Library Cataloguing in Publication Data A catalogue record for this book is available from the British Library Copyright © 2013 by Demetris Vrontis and Alkis Thrassou and contributors All rights for this book reserved. No part of this book may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without the prior permission of the copyright owner. ISBN (10): 1-4438-4604-X, ISBN (13): 978-1-4438-4604-2 TABLE OF CONTENTS Chapter One ................................................................................................. 1 Knowledge Hybridization: An Innovative Business Practices to Overcome the Limits of the Top-Down Transfers within a Multinational Corporation Hela Chebbi, Dorra Yahiaoui, Demetris Vrontis and Alkis Thrassou Chapter Two .............................................................................................. 17 Rethinking Talent Management in Organizations: Towards a Boundary-less Model Carrie Foster, Neil Moore and Peter Stokes Chapter Three .......
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...Review of Warehouse Receipt System and Inventory Credit Initiatives in Eastern & Southern Africa Final report commissioned by UNCTAD under the All ACP Agricultural Commodities Programme (AAACP) *The views expressed in this paper are those of the author and do not necessarily reflect the views of the United Nations September 2009 CONTENTS CONTENTS ............................................................................................................................................. i ACKNOWLEDGEMENT .....................................................................................................................iii GLOSSARY OF ABBREVIATIONS .................................................................................................. iv GLOSSARY OF ABBREVIATIONS .................................................................................................. iv SUMMARY ............................................................................................................................................ 1 Introduction ....................................................................................................................... 1 Observations on the different approaches ......................................................................... 1 Policy conclusions and recommendations ........................................................................ 3 Specific proposals .....................................................................
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...BA 958 MERCHANT BANKING ANF FINANCIAL SERVICES Syllabus UNIT- 1 Introduction – An Overview of Indian Financial System – Merchant Banking in India –Recent Developments and Challenges ahead – Institutional structure – Functions of Merchant Banking – Legal and Regulatory Frameworks- Relevant Provisions of Companies Act- SERA-SEBI guidelines- FEMA etc. – Relation with stock Exchanges and OTCEI UNIT II - ISSUE MANAGEMENT Role of Merchant Banking in Appraisal of projects, Designing Capital Structures and Instruments – Issue Pricing Pricing- Preparation of prospectus selection of bankers, Advertising Consultants etc. – Role of Registrars –Underwriting Arrangements. Dealing with Bankers to the Issue, Underwriters, Registrars, and Brokers. –Offer for sale – Book- Building – Green Shoe Option –E –IPO Private Placement- Bought out Deals –Placement with FIs, MFs, FIIs, etc. offShore Issues. – Issue Marketing – Advertising Strategies-NRI Marketing- Post Issue Activities. UNIT III - OTHER FEE BASED MANAGEMENT Mergers and Acquisitions – Portfolio Management Services – Credit Syndication – Credit Rating – Mutual Funds – Business Valuation. UNIT IV - FUND BASED FINANCIAL SERVICES Leasing and Hire Purchasing – Basics of Leasing and Hire Purchasing – Financial Evaluation – Tax Implication. UNIT V - OTHER FUND BASED FINANCIAL SERVICES Consumer Credit – Credit Cards- Real Estate Financing – Bills Discounting – Recent Developments in Factoring and Forfeiting – Venture Capital. REFERENCES 1. M.Y.Khan...
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...Acknowledgments ix Acknowledgments This book owes a great deal to the mental energy of several generations of scholars. As an undergraduate at the University of Cape Town, Francis Wilson made me aware of the importance of migrant labour and Robin Hallett inspired me, and a generation of students, to study the African past. At the School of Oriental and African Studies in London I was fortunate enough to have David Birmingham as a thesis supervisor. I hope that some of his knowledge and understanding of Lusophone Africa has found its way into this book. I owe an equal debt to Shula Marks who, over the years, has provided me with criticism and inspiration. In the United States I learnt a great deal from ]eanne Penvenne, Marcia Wright and, especially, Leroy Vail. In Switzerland I benefitted from the friendship and assistance of Laurent Monier of the IUED in Geneva, Francois Iecquier of the University of Lausanne and Mariette Ouwerhand of the dépurtement évangélrlyue (the former Swiss Mission). In South Africa, Patricia Davison of the South African Museum introduced me to material culture and made me aware of the richness of difference; the late Monica Wilson taught me the fundamentals of anthropology and Andrew Spiegel and Robert Thornton struggled to keep me abreast of changes in the discipline; Sue Newton-King and Nigel Penn brought shafts of light from the eighteenthcentury to bear on early industrialism. Charles van Onselen laid a major part of the intellectual foundations on...
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...Austin and Boxerman’s Information Systems for Healthcare Management Seventh Edition Gerald L. Glandon Detlev H. Smaltz Donna J. Slovensky 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 [First Page] [-1], (1) Lines: 0 to 27 * 516.0pt PgVar ——— ——— Normal Page * PgEnds: PageBreak [-1], (1) 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 AUPHA/HAP Editorial Board Sandra Potthoff, Ph.D., Chair University of Minnesota Simone Cummings, Ph.D. Washington University Sherril B. Gelmon, Dr.P.H., FACHE Portland State University Thomas E. Getzen, Ph.D. Temple University Barry Greene, Ph.D. University of Iowa Richard S. Kurz, Ph.D. Saint Louis University Sarah B. Laditka, Ph.D. University of South Carolina Tim McBride, Ph.D. St. Louis University Stephen S. Mick, Ph.D. Virginia Commonwealth University Michael A. Morrisey, Ph.D. University of Alabama—Birmingham Dawn Oetjen, Ph.D. University of Central Florida Peter C. Olden, Ph.D. University of Scranton Lydia M. Reed AUPHA Sharon B. Schweikhart, Ph.D. The Ohio State University Nancy H. Shanks, Ph.D. Metropolitan State College of Denver * [-2], (2 Lines: 2 59.41 ——— ——— Normal * PgEnds [-2], (2 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 [-3], (3) Lines:...
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...of Surrey, Guildford, UK Jon M. Kleinberg Cornell University, Ithaca, NY, USA Alfred Kobsa University of California, Irvine, CA, USA Friedemann Mattern ETH Zurich, Switzerland John C. Mitchell Stanford University, CA, USA Moni Naor Weizmann Institute of Science, Rehovot, Israel Oscar Nierstrasz University of Bern, Switzerland C. Pandu Rangan Indian Institute of Technology, Madras, India Bernhard Steffen TU Dortmund University, Germany Madhu Sudan Microsoft Research, Cambridge, MA, USA Demetri Terzopoulos University of California, Los Angeles, CA, USA Doug Tygar University of California, Berkeley, CA, USA Gerhard Weikum Max Planck Institute for Informatics, Saarbruecken, Germany Richard Hull Jan Mendling Stefan Tai (Eds.) Business Process Management 8th International Conference, BPM 2010 Hoboken, NJ, USA, September 13-16, 2010 Proceedings 13 Volume Editors Richard Hull IBM Research, Thomas J. Watson Research Center 19 Skyline Drive, Hawthorne, NY 10532, USA E-mail: hull@us.ibm.com Jan Mendling Humboldt-Universität zu Berlin, Institut für Wirtschaftsinformatik Unter den Linden 6, 10099 Berlin, Germany E-mail: contact@mendling.com Stefan Tai Karlsruhe Institute of Technology (KIT) Englerstraße 11, Gebäude 11.40, 76131 Karlsruhe, Germany E-mail: stefan.tai@kit.edu Library of Congress Control Number: 2010933361 CR Subject Classification (1998): D.2, F.3, D.3, D.1, D.2.4, F.2 LNCS Sublibrary: SL 3 – Information Systems and Application, incl. Internet/Web and HCI ISSN...
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...AVIATION TERRORISM Thwarting High-Impact Low-Probability Attacks TERRORISME AÉRIEN Contrecarrer des attaques improbables à impacts élevés A Thesis Submitted to the Division of Graduate Studies of the Royal Military College of Canada by Jacques Duchesneau, C.M., C.Q., C.D. In Partial Fulfillment of the Requirements for the Degree of Doctor of Philosophy April 2015 ©Jacques Duchesneau © This thesis may be used within the Department of National Defence but copyright for open publication remains the property of the author. ROYAL MILITARY COLLEGE OF CANADA COLLÈGE MILITAIRE ROYAL DU CANADA DIVISION OF GRADUATE STUDIES AND RESEARCH DIVISION DES ÉTUDES SUPÉRIEURES ET DE LA RECHERCHE This is to certify that the thesis prepared by / Ceci certifie que la thèse rédigée par JACQUES DUCHESNEAU, C.M., C.Q., C.D. AVIATION TERRORISM Thwarting High-Impact Low-Probability Attacks complies with the Royal Military College of Canada regulations and that it meets the accepted standards of the Graduate School with respect to quality, and, in the case of a doctoral thesis, originality, / satisfait aux règlements du Collège militaire royal du Canada et qu'elle respecte les normes acceptées par la Faculté des études supérieures quant à la qualité et, dans le cas d'une thèse de doctorat, l'originalité, for the degree of / pour le diplôme de PHILOSOPHIÆ DOCTOR IN WAR STUDIES Signed by the final examining committee: / Signé par les membres du comité examinateur...
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...PURE GOLD TO BE THE LEADING MINING COMPANY To create value for our shareholders, our employees and our business and social partners through safely and responsibly exploring, mining and marketing our products. Our primary focus is gold and we will pursue value creating opportunities in other minerals where we can leverage our existing assets, skills and experience to enhance the delivery of value. Safety is our first value. We place people first and correspondingly put the highest priority on safe and healthy practices and systems of work. We are responsible for seeking out new and innovative ways to ensure that our workplaces are free of occupational injury and illness. We live each day for each other and use our collective commitment, talents, resources and systems to deliver on our most important commitment ... to care. We are accountable for our actions and undertake to deliver on our commitments. We are focused on delivering results and we do what we say we will do. We accept responsibility and hold ourselves accountable for our work, our behaviour, our ethics and our actions. We aim to deliver high performance outcomes and undertake to deliver on our commitments to our colleagues, business and social partners, and our investors. We treat each other with dignity and respect. We believe that individuals who are treated with respect and who are entrusted to take responsibility respond by giving their best. We seek to preserve people's dignity, their sense...
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