Kategoria BISAC: Business & Economics >> Accounting - General

A better way to value the profitability and risk of R&D projects

New technology and R&D initiatives affect companies in both the service and manufacturing sector. It's estimated that half a trillion dollars is spent worldwide each year on such efforts. Technology Valuation Solutions + website offers a methodology along with illustrative cases for valuing the profitability and risk of R&D projects.

A companion to Boer's earlier work, The Valuation of Technology (978-0-471-31638-1), this book provides additional material that will help readers assess a wide variety of...

This monograph reports the results of a large scale experimental study into the decision-making process, in particular into how repeated decisions on whether to buy or sell are made when trading stocks. It considers how the resources and the objectives of individuals influence their behaviour, the perception that success is the result of being active and aggressive in the market and how the decision-making process is often minimised by repeating the same basic decision. It also compares the evidence of the actual behaviour of individuals with financial theory.

In addition to discussing financial and commodity futures and options, this book links them to the physical economy at large, a linkage which is particularly important when one is thinking of physical commodity markets. The book looks at not only the futures of derivative markets, but it also explores the physical markets and the underlying economy.

• Written by leading authors in the field of commodity markets
• Contains numerous up-to-date examples, case studies, and scenarios to assist in gaining an overall understanding
• Covers all aspects of commodity trading,...

Creative accounting, as highlighted in the best selling books of Terry Smith and Ian Griffiths, was one of the key themes in corporate finance in the 1980s. The control of creative accounting has been a major issue of the 1990s. This book looks at the regulatory response to creative accounting and the role olf the Financial Reporting Review Panel, under Sir David Tweedie, in policing company accounts. The book is about the contest for the control of creative accounting, a contest in which Sir David Tweedie describes the Financial Reporting Review Panel as 'like a cross-eyed javelin thrower at...

This volume summarizes the key lessons of financial history for emerging market and developing economies, mostly drawn from when OECD economies themselves were industrializing and did not possess the checks, balances, and supervisory capabilities they have today. The topics include the role of central banks, debates on how to make banking secure and sound, the relative efficiency of universal banking (compared with the Anglo-American commercial banking model), and the role of savings banks, nonbanks, and securities markets in development.

The study of behavioral decision making has recently expanded into the area of accounting and auditing. This branch of research seeks to understand the cognitive processes that govern such necessary functions as the pricing of products and services, evaluating corporate performance, granting credit to prospective borrowers, and investing in financial securities. In Judgment and Decision-Making Research in Accounting and Auditing, editors Robert and Alison Ashton present and review more than twenty years of research in decision-making science. The book analyzes the judgments that business...

A concise introduction to the content and structure of accounting statements and the double entry system that underlies them. This book is intended as a first introduction to the subject and assumes no previous knowledge or experience of accounting. Worked numerical examples are an integral part of the exposition, and exercises (with solutions) are provided. There are also chapters on the interpretation of accounts, on accounting for price changes, and on broader aspects of accounting. The emphasis throughout is on understanding fundamental principles rather than on detailed practical...

This book provides a socio-historical analysis of accounting. It is the first major collection to address the multiple arenas in which accounting emerges and operates. As accounting continues to gain in importance in so many spheres of social life, an understanding of the conditions and consequences of such a calculative technology is vital. This book demonstrates the value of analyzing accounting work in relation to developments in accounting, organizational analysis, sociology and political science, and provides a critical perspective on the conditions and consequences of accounting...

This volume summarizes the key lessons of financial history for emerging market and developing economies, mostly drawn from when OECD economies themselves were industrializing and did not possess the checks, balances, and supervisory capabilities they have today. The topics include the role of central banks, debates on how to make banking secure and sound, the relative efficiency of universal banking (compared with the Anglo-American commercial banking model), and the role of savings banks, nonbanks, and securities markets in development.

With more Americans than ever before taking responsibility for their own financial futures, it's no surprise that ever-larger numbers of investors -- both novice and experienced -- have reacted to all the dizzying headlines with a call for more information and less noise. At the Armchair Millionaire web site, real people come together every day to share their own stories of investing success, centered around a time-tested long term wealth building strategy called "The Five Steps to Financial Freedom." THE ARMCHAIR MILLIONAIRE explains both the mechanics and the motivations that produce true...

This work places management accounting clearly within the context of the strategic management of the business, and provides an overview of both competitive and corporate strategic issues.

Particularly targeted at operational and junior management level, this book is designed to extend beyond the theoretical treatments that dominate other accounting texts on the subject. The author presents, analyzes and explains real-life scenarios. She also deals with an unprecedented range of sectors - including hotels, restaurants, contract catering, leisure tourism, cruise ships and theme parks - thereby providing coverage of the whole hospitality industry.

Businesses are complex, and, as a result, teachers face a difficult task developing students' understanding of how they work, especially in the global context. Accounting for Business Studies helps teachers focus on modern commercial issues and integrates accounting into business and management studies. This book includes: * A business perspective rather than an accounting perspective* e-business, including case studies* Globalisation, including case studies* Business skills, like interpretation, analysis and communication* IT integrated into specific business situations* Includes models such...

Both Accountants and Auditors are confronted daily with challenges associated with the evaluation of credit risk, market risk, and other exposures. The book provides up-to-date information on the most significant developments in risk management policies and practices.

Accountants whose work under International Financial Reporting Standards increasingly involves risk control in their job will find this book of practical value with the inclusion of material on "how to" successfully design, implementation and use risk control measures.

Designed specifically for accountants the book...

This book is intended to appeal to junior accountants and entrepreneurs who need guidance and practical analytical tools to enable them to develop business plans, raise capital and assess risk. Readers can initiate their own business plans by copying over 200 lines of formulae that create a 5 year plan that includes an earnings statement (or profit and loss account), balance sheet and cash flow statement. It will also appeal to students taking accounting and finance modules that cover basic accounting techniques, ratio analysis, investment appraisal, as well as company valuation and share...

This book is very practical in its international usefulness (because current risk practice and understanding is not equal across international boundaries). For example, an accountant in Belgium would want to know what the governance regulations are in that country and what the risk issues are that he/she needs to be aware of.

This book covers the international aspect of risk management systems, risk and governance, and risk and accounting. In doing so the book covers topics such as: internal control and corporate governance; risk management systems; integrating risk into performance...

The fully revised and updated edition of this textbook provides an accessible introduction to accounting for students coming to the subject for the first time. It embraces the basic techniques and underlying theoretical concepts in accounting and shows how these are applied in various circumstances.

The text is fully illustrated with worked examples, and provides student activities and end of chapter questions, many of which have been taken from major accounting examination bodies. Solutions to all activities are given at the end of each chapter, and answers to the end of...

The fully revised and updated edition of this textbook provides an accessible introduction to accounting for students coming to the subject for the first time. It embraces the basic techniques and underlying theoretical concepts in accounting and shows how these are applied in various circumstances.

The text is fully illustrated with worked examples, and provides student activities and end of chapter questions, many of which have been taken from major accounting examination bodies. Solutions to all activities are given at the end of each chapter, and answers to the end of...

The long-awaited 2nd edition of the benchmark publication that helped shape the developing agenda of environmental accounting. This excellent new edition provides an overview of the subject ranging from environmental management to sustainability, and integrates the major advancements that have occurred since the first edition - in both research and practice. It introduces and explains environmental issues as they relate to accountants today.

This new work also places an increased emphasis on the emerging research literature in the field and reveals a consciousness of the difficulties of...