Kategoria BISAC: Business & Economics >> Auditing

The effective use of human resources and tangible or intangible assets are key components of an organization's success in the turbulent environment of the modern world. Such effective use requires the skillful application of the methods and procedures of management science. Of course, in the application of these methods and procedures it is important to effectively reduce the occurrence of organizational pathologies.

This book examines these organizational pathologies (corruption, fraud, money laundering, and a shadow economy) from various perspectives including individuals from...

This property and liability insurance guide will keep you up-to-date on current GAAP and Statutory accounting and audit guidance, and provides a good grounding on the industry, its products and regulatory issues, and the related transaction cycles that an insurance entity is involved with. Relevant guidance contained in standards issued through July 1, 2015 is included.

Key Benefits:

• Understand current GAAP and Statutory accounting for property and liability insurance entities
• Get authoritative accounting and auditing guidance applicable to property and...

Considered the industry standard resource, this 2015 update contains practical, "how-to" guidance for accounting and auditing of health care entities.

This 2015 edition includes relevant GASB and FASB updates (including those related to private companies), PCAOB and Uniform Guidance updates, and auditor involvement with municipal securities filings.

The updates include:

• FASB Accounting Standards Update No. 2015-15, Interest--Imputation of Interest (Subtopic 835-30): Presentation and Subsequent Measurement of Debt Issuance Costs Associated with...

This resource will keep you up-to-date on current GAAP and statutory accounting and audit guidance as well as provide a good grounding on the industry, its products and regulatory issues, and the related transaction cycles that an insurance entity is involved with. Relevant guidance contained in standards issued through August 1, 2015 is included.

Key Benefits:

• Reviews the characteristics of life insurance products, as well as a background of all the related transaction cycles that an insurance entity is involved with.
• Provides helpful information for...

Whether you are a financial statement preparer or auditor, it is critical to understand the complexities of the specialized accounting and regulatory requirements for investment companies.

This 2016 guide provides authoritative how-to accounting and auditing advice, including implementation guidance and illustrative financial statements and disclosures.

This guide is the industry standard resource, supporting practitioners in a constantly changing industry landscape packed with continuous regulatory developments.

Key Benefits:

• The latest auditing...

This book is a collection of the contributions to the Governing Europe project, which tackles the current situation and the future developments of the European mechanism of governance, putting forward a series of policy and institutional recommendations for the medium and long term, aimed at improving the democratic nature and the effectiveness of the European decision-making processes.

Immer wieder kommt es bei der Besetzung von Ausschussen zu Pattsituationen zwischen dem Regierungs- und dem Oppositionslager. Der Autor geht der Frage nach, wie mit derartigen Pattsituationen umgegangen werden soll. Dabei berucksichtigt er einerseits die staatsrechtlichen Vorgaben fur die Ausschussbesetzung, die durch die Rechtsprechung des Bundesverfassungsgerichts konturiert wurden. Andererseits tragt er der politischen Praxis, namlich dem regelmaig geschlossenen Agieren von Regierungs- und Oppositionslager in den Ausschussen, Rechnung. Am Ende seiner Untersuchung unterbreitet der Autor...

This book adopts a critical perspective to analyze the Europe-2020 Strategy and its effects on the transformation of the European productive and social model, particularly in Spain. The evidence provided in this book suggests that the Europe-2020 strategy cannot be dissociated from the policies of commodification initiated in the Stability and Growth Pact (Maastricht, 1997) nor from the Austerity measures implemented to deal with the financial crisis in 2007.

These policies of "commodification" and "austerity" are seriously limiting Europe-2020 capacity to foster a smart,...