Author: British Library
Publisher: Walter de Gruyter
ISBN: 3111725944
Category : Reference
Languages : en
Pages : 528

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Author: Daniela Mancini
Publisher: Springer Science & Business Media
ISBN: 364235761X
Category : Business & Economics
Languages : en
Pages : 350

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Book Description
​This book contains a collection of research papers on accounting information systems including their strategic role in decision processes, within and between companies. An accounting system is a complex system composed of a mix of strictly interrelated elements such as data, information, human resources, IT tool, accounting models and procedures. Accounting information systems are often considered the instrument by default for accounting automation. This book aims to sketch a clear picture of the current state of AIS research, including design, acceptance and reliance, value-added decision making, interorganizational links, and process improvements. The contributions in this volume emphasize that AIS has grown into a powerful strategic tool. The book provides evidence for this observation by examining a wide range of current issues ranging from theory development in AIS to practical applications of accounting information systems. In particular it focuses on themes of growing interest in the realm of XBRL and Financial Reporting, Management Information Systems, IT/IS Audit and IT/IS Compliance. The book will be of interest to financial and managerial accountants and IT/IS practitioners, including information systems managers and consultants.

Author: David O'Regan
Publisher: John Wiley & Sons
ISBN: 0471684651
Category : Business & Economics
Languages : en
Pages : 337

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Book Description
The Dictionary of Auditing is a one-stop resource for key auditing terminology, concepts, and processes essential to auditors and of increasing interest to those that work with them. Covers key regulatory developments such as Sarbanes Oxley and provides links for further reading.

Author:
Publisher: National Library Australia
ISBN:
Category : Bibliography, National
Languages : en
Pages : 1734

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Author: Elizabeth J. Macfie
Publisher: IUCN
ISBN: 2831711568
Category : Nature
Languages : en
Pages : 87

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Book Description
Executive summary: Tourism is often proposed 1) as a strategy to fund conservation efforts to protect great apes and their habitats, 2) as a way for local communities to participate in, and benefit from, conservation activities on behalf of great apes, or 3) as a business. A few very successful sites point to the considerable potential of conservation-based great ape tourism, but it will not be possible to replicate this success everywhere. The number of significant risks to great apes that can arise from tourism reqire a cautious approach. If great ape tourism is not based on sound conservation principles right from the start, the odds are that economic objectives will take precedence, the consequences of which in all likelihood would be damaging to the well-being and eventual survival of the apes, and detrimental to the continued preservation of their habitat. All great ape species and subspecies are classified as Endangered or Critically Endangered on the IUCN Red List of Threatened Species (IUCN 2010), therefore it is imperative that great ape tourism adhere to the best practice guidelines in this document. The guiding principles of best practice in great ape tourism are: Tourism is not a panacea for great ape conservation or revenue generation; Tourism can enhance long-term support for the conservation of great apes and their habitat; Conservation comes first--it must be the primary goal at any great ape site and tourism can be a tool to help fund it; Great ape tourism should only be developed if the anticipated conservation benefits, as identified in impact studies, significantly outweigh the risks; Enhanced conservation investment and action at great ape tourism sites must be sustained in perpetuity; Great ape tourism management must be based on sound and objective science; Benefits and profit for communities adjacent to great ape habitat should be maximised; Profit to private sector partners and others who earn income associated with tourism is also important, but should not be the driving force for great ape tourism development or expansion; Comprehensive understanding of potential impacts must guide tourism development. positive impacts from tourism must be maximised and negative impacts must be avoided or, if inevitable, better understood and mitigated. The ultimate success or failure of great ape tourism can lie in variables that may not be obvious to policymakers who base their decisions primarily on earning revenue for struggling conservation programmes. However, a number of biological, geographical, economic and global factors can affect a site so as to render ape tourism ill-advised or unsustainable. This can be due, for example, to the failure of the tourism market for a particular site to provide revenue sufficient to cover the development and operating costs, or it can result from failure to protect the target great apes from the large number of significant negative aspects inherent in tourism. Either of these failures will have serious consequences for the great ape population. Once apes are habituated to human observers, they are at increased risk from poaching and other forms of conflict with humans. They must be protected in perpetuity even if tourism fails or ceases for any reason. Great ape tourism should not be developed without conducting critical feasibility analyses to ensure there is sufficient potential for success. Strict attention must be paid to the design of the enterprise, its implementation and continual management capacity in a manner that avoids, or at least minimises, the negative impacts of tourism on local communities and on the apes themselves. Monitoring programmes to track costs and impacts, as well as benefits, [is] essential to inform management on how to optimise tourism for conservation benefits. These guidelines have been developed for both existing and potential great ape tourism sites that wish to improve the degree to which their programme constributes to the conservation rather than the exploitation of great apes.

Author: Arthur James Wells
Publisher:
ISBN:
Category : English literature
Languages : en
Pages : 1706

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Author: Zahirul Hoque
Publisher: Taylor & Francis
ISBN: 131738024X
Category : Business & Economics
Languages : en
Pages : 566

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Book Description
Selecting from the wide range of research methodologies remains a dilemma for all scholars, not least those looking to study the world of accounting. Both established and emerging research methods are frequently advocated, creating a challengingly broad range of choices. Covering a selection of qualitative methodological issues, research strategies and methods, this comprehensive compilation provides an essential guide to the choice and execution of qualitative research approaches in this field. The contributions are grouped into four sections: Worldview and paradigms Methodologies and strategies Data collection methods and analysis Experiencing qualitative field research: personal reflections Edited by leading scholars, with contributions from experts and rising stars, this volume will be essential reading for anyone looking to undertake research in the qualitative accounting field.

Author: Felicia Knaul
Publisher:
ISBN:
Category :
Languages : en
Pages : 0

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Book Description
Cancer has become a leading cause of death and disability and a serious yet unforeseen challenge to health systems in low-and middle-income countries. A protracted and polarized cancer transition is under way and fuels a concentration of preventable risk, illness, suffering, impoverishment from ill health, and death among poor populations. Closing this cancer divide is an equity imperative. The world faces a huge, unperceived cost of failure to take action that requires an immediate and large-scale global response. Closing the Cancer Divide presents strategies for innovation in delivery, pricing, procurement, finance, knowledge-building, and leadership that can be scaled up by applying a diagonal approach to health system strengthening. The chapters provide evidence-based recommendations for developing programs, local and global policy-making, and prioritizing research. The cases and frameworks provide a guide for developing responses to the challenge of cancer and other chronic illnesses. The book summarizes results of the Global Task Force on Expanding Access to Cancer Care and Control in Developing Countries, a collaboration among leaders from the global health and cancer care communities worldwide, originally convened by Harvard University. It includes contributions from civil society, global and national policy-makers, patients and practitioners, and academics representing an array of fields.

Author:
Publisher: Lulu.com
ISBN: 1105103668
Category :
Languages : en
Pages : 188

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Book Description

Author: Romain Boulet
Publisher: Springer
ISBN: 3030115062
Category : Law
Languages : en
Pages : 289

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Book Description
This book investigates how various scientific communities – e.g. legal scientists, political scientists, sociologists, mathematicians, and computer scientists – study law and public policies, which are portrayed here as complex systems. Today, research on law and public policies is rapidly developing at the international level, relying heavily on modeling that employs innovative methods for concrete implementation. Among the subject matter discussed, law as a network of evolving and interactive norms is now a prominent sphere of study. Similarly, public policies are now a topic in their own right, as policy can no longer be examined as a linear process; rather, its study should reflect the complexity of the networks of actors, norms and resources involved, as well as the uncertainty or weak predictability of their direct or indirect impacts. The book is divided into three maain parts: complexity faced by jurists, complexity in action and public policies, and complexity and networks. The main themes examined concern codification, governance, climate change, normative networks, health, water management, use-related conflicts, legal regime conflicts, and the use of indicators.