Law and Accounting RLE Accounting

Author: Jean Margo Reid
Publisher: Routledge
ISBN: 1317962737
Format: PDF, ePub
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This book contains 53 nineteenth century American legal cases in which courts discussed accounting issues. Some are well known: Wood v. Drummer (1824) was the foundation for the idea that capital could not be returned to shareholders and it was this restriction which made it necessary to distinguish between income and capital. The famous case of 1849, Burnes v Pennell is often cited as the source of the rule that dividends cannot be paid except from profits. However, many of the cases covered in this book are not well-known. It is often assumed that few American legal cases on accounting matters were decided in the nineteenth century. However, many of the 53 cases included here preceded the earliest British legal cases that discussed accounting issues and they are interesting for several reasons. They show that government regulation of accounting pre-dated the modern regulatory ear. They also illustration that sometimes private contracts specified a particular accounting treatment and that accounting, therefore, served to define private rights. They also illustrate that American courts discussed accrual accounting problems as early as 1837 and that a cash concept of profits was not the norm.

The Oxford Handbook of Critical Management Studies

Author: Mats Alvesson
Publisher: Oxford University Press on Demand
ISBN: 0199237719
Format: PDF
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Critical Management Studies (CMS) has emerged as a movement that questions the authority and relevance of much mainstream thinking and practice. Critical of established practices and institutional arrangements, it challenges many orthodoxies in management and organization studies. This Handbook maps the terrain of CMS today.

Government Regulation and the Legal Environment of Business

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Format: PDF, ePub
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Mayer, Warner, Siedel and Lieberman's Government Regulation and the Legal Environment of Business is an up-to-date textbook that covers legal issues that students must understand in today?s highly regulated business environment. The text is organized to permit instructors to tailor the materials to their particular approach. The authors take special care to engage students by relating law to everyday events with their clear, concise and readable style. After introductory chapters covering the legal environment of business, Government Regulation and the Legal Environment of Business provides students with context and essential legal concepts relating to contracts, consumer credit transactions, bankruptcy, intellectual property, securities regulation, regulation of real estate, antitrust, unfair trade practices, employment law and labor relations. The text provides the vocabulary and legal savvy they will need to talk in an educated way to customers, suppliers, employees, creditors, shareholders, government regulators and other stakeholders?and to their own lawyers.

The Routledge Companion to Auditing

Author: David Hay
Publisher: Routledge
ISBN: 1136210350
Format: PDF, ePub, Docs
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Auditing has been a subject of some controversy, and there have been repeated attempts at reforming its practice globally. This comprehensive companion surveys the state of the discipline, including emerging and cutting-edge trends. It covers the most important and controversial issues, including auditing ethics, auditor independence, social and environmental accounting as well as the future of the field. This handbook is vital reading for legislators, regulators, professionals, commentators, students and researchers involved with auditing and accounting. The collection will also prove an ideal starting place for researchers from other fields looking to break into this vital subject.

The Foundations and Future of Financial Regulation

Author: Mads Andenas
Publisher: Routledge
ISBN: 113504337X
Format: PDF, ePub, Mobi
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Financial regulation has entered into a new era, as many foundational economic theories and policies supporting the existing infrastructure have been and are being questioned following the financial crisis. Goodhart et al’s seminal monograph "Financial Regulation: Why, How and Where Now?" (Routledge:1998) took stock of the extent of financial innovation and the maturity of the financial services industry at that time, and mapped out a new regulatory roadmap. This book offers a timely exploration of the "Why, How and Where Now" of financial regulation in the aftermath of the crisis in order to map out the future trajectory of financial regulation in an age where financial stability is being emphasised as a key regulatory objective. The book is split into four sections: the objectives and regulatory landscape of financial regulation; the regulatory regime for investor protection; the regulatory regime for financial institutional safety and soundness; and macro-prudential regulation. The discussion ranges from theoretical and policy perspectives to comprehensive and critical consideration of financial regulation in the specifics. The focus of the book is on the substantive regulation of the UK and the EU, as critical examination is made of the unravelling and the future of financial regulation with comparative insights offered where relevant especially from the US. Running throughout the book is consideration of the relationship between financial regulation, financial stability and the responsibility of various actors in governance. This book offers an important contribution to continuing reflections on the role of financial regulation, market discipline and corporate responsibility in the financial sector, and upon the roles of regulatory authorities, markets and firms in ensuring the financial health and security of all in the future.

A Handbook for Teaching and Learning in Higher Education

Author: Heather Fry
Publisher: Routledge
ISBN: 1317650220
Format: PDF, ePub, Mobi
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This entirely new edition of a very successful book focuses on developing professional academic skills for supporting and supervising student learning and effective teaching. It is built on the premise that the roles of those who teach in higher education are complex and multi-faceted. A Handbook for Teaching and Learning in Higher Education is sensitive to the competing demands of teaching, research, scholarship, and academic management. The new edition reflects and responds to the rapidly changing context of higher education and to current understanding of how to best support student learning. Drawing together a large number of expert authors, it continues to feature extensive use of case studies that show how successful teachers have implemented these ideas. It includes key topics such as student engagement and motivation, internationalisation, employability, inclusive strategies for teaching, effective use of technology and issues relating to postgraduate students and student retention. Part 1 explores a number of aspects of the context of UK higher education that affect the education of students, looking at the drivers of institutional behaviours and how to achieve success as a university teacher. Part 2 examines learning, teaching and supervising in higher education and includes chapters on working with diversity, encouraging independent learning and learning gain. Part 3 considers approaches to teaching and learning in different disciplines, covering a full range including arts and humanities, social sciences, experimental sciences through to medicine and dentistry. Written to support the excellence in teaching and learning design required to bring about student learning of the highest quality, this will be essential reading for all new lecturers, particularly anyone taking an accredited course in teaching and learning in higher education, as well as those experienced lecturers who wish to improve their teaching practice. Those working in adult learning and educational development will also find the book to be a particularly useful resource. In addition it will appeal to staff who support learning and teaching in various other roles.

Brave New Neighborhoods

Author: Margaret Kohn
Publisher: Psychology Press
ISBN: 9780415944632
Format: PDF, ePub, Docs
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Fighting for First Amendment rights is as popular a pastime as ever, but just because you can get on your soapbox doesn't mean anyone will be there to listen. Town squares have emptied out as shoppers decamp for the megamalls; gated communities keep pesky signature gathering activists away; even most internet chatrooms are run by the major media companies. Brave New Neighborhood sconsiders what can be done to protect and revitalize our public spaces.

The Routledge Companion to Accounting History

Author: John Richard Edwards
Publisher: Routledge
ISBN: 1135230870
Format: PDF, Mobi
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The Routledge Companion to Accounting History shows how the seemingly innocuous practice of accounting has pervaded human existence in fascinating ways at numerous times and places; from ancient civilisations to the modern day, and from the personal to the political. Placing the history of accounting in context with other fields of study, the collection gives invaluable insights to subjects such as the rise of capitalism, the control of labour, gender and family relationships, racial exploitation, the functioning of the state, and the pursuit of military conflict. An engaging and comprehensive overview also examining geographical differences, this Companion is split into key sections, which explore: changing technologies used to represent financial and other data historical development of accounting theory and practice accounting institutions and those who perform accounting accountancy and the economy accounting, society, and culture the role of accounting in the government, protection and financing of states including chapters on the important role played by accountancy in religious organizations, a review of how the discipline is portrayed in fine art and popular culture, and analysis of sharp practice and corporate scandals. The Routledge Companion to Accounting History has a breadth of coverage that is unmatched in this growing area of study. Bringing together leading writers in the field, this is an essential reference work for any student of accounting, business and management, and history.

English as a Global Language

Author: David Crystal
Publisher: Cambridge University Press
ISBN: 1107611806
Format: PDF, ePub, Docs
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David Crystal's classic English as a Global Language considers the history, present status and future of the English language, focusing on its role as the leading international language. English has been deemed the most 'successful' language ever, with 1500 million speakers internationally, presenting a difficult task to those who wish to investigate it in its entirety. However, Crystal explores the subject in a measured but engaging way, always backing up observations with facts and figures. Written in a detailed and fascinating manner, this is a book written by an expert both for specialists in the subject and for general readers interested in the English language.