経営学・会計学 — 全 下位分類

This book aims to fill a gap in the current literature by tracing the rural transformation process and the development of rural tourism functions in Poland over the last 30 years.

It examines the socioeconomic transformation between 1989 and 2019 that resulted in the formation and development of Polish rural tourism and the various practices associated with it. This timely topic is addressed in a central and eastern European context and sparks interest in further in-depth analysis due the diversity and magnitude of the transformation processes undertaken by the Polish rural areas. Since Polish rural areas constitute as much as 30% of the total rural areas in all new European Union member states, this book adds value through an in-depth statistical analysis of the pace of socioeconomic changes in Polish rural areas. It delves into the creation and consumption of tourism services locally, as well as the impact of global trends on the development of rural tourism in Poland.

This book will be of interest to economists, sociologists, political scientists and postgraduate students across eastern and central Europe who deal with rural tourism issues.

This book investigates cross-border mergers and acquisitions (M&A) conducted by Chinese enterprises seeking to evaluate the pivotal factors that influence the results of this dominant form of China's outbound direct investment.

In contrast to previous studies, the author places a particular focus on the provenance of the supply side as a determinant of overseas M&A, comparing acquisitions where target companies originate from developed and developing countries. Other major indices identified include cultural and industrial differences between targets and buyers, enterprise ownership, deal payment forms, types of consolidation and the market environment. Based on investment theories, quantitative analyses and several in-depth case studies, the book elucidates how these factors synergistically determine the success or failure of an acquisition attempt and the short- and long-term performance of Chinese companies' M&A undertakings.

This work will be a practical reference for M&A practitioners as well as academics interested in transnational corporations and mergers, capital market and international investment.

The book focuses on the power of business blockchain. It gives an overview of blockchain in traditional business, marketing, accounting and business intelligence. The book provides a detailed working knowedge of blockchain, user cases of blockchain in business, cryptocurrency and Initial Coin Offering(ICO) along with the risks associated with them. The book also covers the detailed study of decentralization, mining, consensus, smart contracts, concepts and working of distributed ledgers and hyper ledgers as well as many other important concepts. It also details the security and privacy aspects of blockchain.

The book is beneficial for readers who are preparing for their business careers, those who are working with small scale businesses and startups, and helpful for business executives, managers, entrepreneurs, bankers, government officials and legal professionals who are looking to blockchain for secure financial transactions. The book will also be beneficial for researchers and students who want to study the latest developments of blockchain.

How the greatest thinkers in finance changed the field and how their wisdom can help investors today

Is there an ideal portfolio of investment assets, one that perfectly balances risk and reward? In Pursuit of the Perfect Portfolio examines this question by profiling and interviewing ten of the most prominent figures in the finance world-Jack Bogle, Charley Ellis, Gene Fama, Marty Leibowitz, Harry Markowitz, Bob Merton, Myron Scholes, Bill Sharpe, Bob Shiller, and Jeremy Siegel. We learn about the personal and intellectual journeys of these luminaries-which include six Nobel Laureates and a trailblazer in mutual funds-and their most innovative contributions. In the process, we come to understand how the science of modern investing came to be. Each of these finance greats discusses their idea of a perfect portfolio, offering invaluable insights to today's investors.

Inspiring such monikers as the Bond Guru, Wall Street's Wisest Man, and the Wizard of Wharton, these pioneers of investment management provide candid perspectives, both expected and surprising, on a vast array of investment topics-effective diversification, passive versus active investment, security selection and market timing, foreign versus domestic investments, derivative securities, nontraditional assets, irrational investing, and so much more. While the perfect portfolio is ultimately a moving target based on individual age and stage in life, market conditions, and short- and long-term goals, the fundamental principles for success remain constant.

Aimed at novice and professional investors alike, In Pursuit of the Perfect Portfolio is a compendium of financial wisdom that no market enthusiast will want to be without.

Financial Risk Management and Derivative Instruments offers an introduction to the riskiness of stock markets and the application of derivative instruments in managing exposure to such risk. Structured in two parts, the first part offers an introduction to stock market and bond market risk as encountered by investors seeking investment growth. The second part of the text introduces the financial derivative instruments that provide for either a reduced exposure (hedging) or an increased exposure (speculation) to market risk. The fundamental aspects of the futures and options derivative markets and the tools of the Black-Scholes model are examined.

The text sets the topics in their global context, referencing financial shocks such as Brexit and the Covid-19 pandemic. An accessible writing style is supported by pedagogical features such as key insights boxes, progressive illustrative examples and end-of-chapter tutorials. The book is supplemented by PowerPoint slides designed to assist presentation of the text material as well as providing a coherent summary of the lectures.

This textbook provides an ideal text for introductory courses to derivative instruments and financial risk management for either undergraduate, masters or MBA students.

The Latin American continent contains an incredibly rich diversity from which humans derive a range of ecosystem services (e.g. material goods, cultural benefits, climate regulation, etc.) that contribute to livelihoods and well-being. It has become critical to reconcile social and environmental issues in the region to ensure that development is sustainable and aligned with the Sustainable Development Goals.

To ensure the sustainable use and management of social and natural capital in the region, business, government, social enterprises and NGOs are engaging in different forms of social innovation that account for social, ecological and environmental values. This requires the integration of social and natural capital into decision-making at all levels. Latin America presents a useful scenario to explore social innovation in relation to social and environmental values and the management of local human and natural resources. This book presents social innovation initiatives that incorporate social and natural capital into decision-making processes in Latin America. This book aims to provide the reader with an insight into the relevance of social innovation for maintaining and restoring social and natural capital in Latin America.

Using case studies from Ecuador, Colombia, Peru, Chile and Mexico, this book provides an insight into the interactions between social innovation and social and natural capital in Latin America and will be of interest to researchers, academics and students in the fields of social innovation, management studies, environmental economics and sustainability.

In the last two decades, the quest for a widely accepted definition of social enterprise has been a central issue in a great number of publications.

The main objective of the ICSEM Project (on which this book is based) was to show that the social enterprise field would benefit much more from linking conceptualisation efforts to the huge diversity of social enterprises than from an additional and ambitious attempt at providing an encompassing definition. Starting from a hypothesis that could be termed "the impossibility of a unified definition", the ICSEM research strategy relied on bottom-up approaches to capture the social enterprise phenomenon in its local and national contexts. This strategy made it possible to take into account and give legitimacy to locally embedded approaches, while simultaneously allowing for the identification of major social enterprise models to delineate the field on common grounds at the international level.

Social Enterprise in Central and Eastern Europe - the last volume in a series of four ICSEM-based books on social enterprise worldwide - will serve as a key reference and resource for teachers, researchers, students, experts, policy makers, journalists and others who want to acquire a broad understanding of the social enterprise and social entrepreneurship phenomena as they emerge and develop in this region.

About the Editors:

H.-Ch. Brauweiler, Prof. Dr. Dr. h. c., Prof. of Accounting & Audit, WHZ Zwickau University. Research focus: University management, blended learning, regional development, risk management.

V. Kurchenkov, Prof. Dr., Prof. of Public Administration & Management, VSU Volgograd. Research focus: Forecasting & planning, innovation management, municipal administration, economic policy.

S. Abilov, Head of Intern. Dep., KAFU Ust Kamenogorsk. Research focus: University management, interdisciplinary & intercultural communication.

B. Zirkler, Prof. Dr., Prof. of Accounting/Controlling, WHZ. Research focus: International accounting & controlling, effects of digitization and sustainability on controlling.

Much contemporary research ignores or is dismissive of the growth of global religiosity, even though 90 percent of the global population sees the world through a commitment to some kind of faith. Reimagining Faith and Management addresses this issue and extends the research on the impact of faith in various aspects of management, such as negotiation, leadership, entrepreneurship, governance, innovation, ethics, finance and careers.

Faith impacts how individuals and organisations envision, manage and respond to their various stakeholders, communities, the natural environment and the world around them. This book presents various facets of how faith, values and/or ideological outlook which informs, influences and adds mystery to inspire and impel individuals and organisations. The 21 chapters are based on academic research and offer practical managerial recommendations. The book is divided into three sections: faithful futures impacting individuals; faithful futures impacting organisations and faithful futures impacting society.

Each chapter presents a theoretical base and includes practical implications. The book is ideal reading for educators, practitioners, researchers and students of business, management, career studies, faith-based organisations, corporate governance and business ethics, as well as religious studies, including applied theology.

Beginning with a working definition of a high-quality review, subsequent chapters detail the financial, career and personal benefits of peer reviewing for researchers, outline editors' and authors' expectations of reviewers, and offer a template for reviewing manuscripts effectively. Next, the book explicates sets of questions to consider in reviewing each section of a manuscript and features examples of reviews for actual journal submissions by the authors.

Comprehensive in its approach, this book will be crucial for any early-career social scientist hoping to effectively join the peer review process and write high-quality, meaningful reviews, as well as seasoned academics wishing to refine their skills.

Expert contributors highlight the individual aspects of religion that influence consumers, from perception of the self and motivations to personality and attitude. Discussing consumers' religiosity and consumption in a range of cultural and social settings, taking social class, sub-cultures and values into consideration, the contributors analyse how these factors interrelate to shape family and societal consumption issues. Chapters also explore the ethical issues related to consumption and religion as well as the place of religion in branding and brand culture in developing nations. Taking a broad approach, the book draws on examples of practices from religions including Christianity, Islam, Hinduism, Buddhism, Judaism, Sikhism, Atheism, and African Traditional Religions.

This book will be a valuable resource for scholars and students of marketing, consumer behaviour and economic psychology. Its insights into consumption practices in religious contexts will also be beneficial for business managers and policy makers.

This book focuses on leadership as a visual discourse and explores the construction of this discourse within the context of Bedouin Arabia, and the Middle East more broadly. In it, the author considers business and organisational leadership from an aesthetic perspective and in the context of various geographical and historical settings. The book examines the work of a variety of artists, and examines how public representations of business and political figures are used as a tool of leadership.

Using a Foucauldian perspective, the book explores the interconnected concepts of power and knowledge, examining how visual images are used in the Middle Eastern context for leaders to communicate with their followers and the public. The Bedouin business world provides a unique opportunity for the researcher to examine the interplay between culture, management and politics. The book will be of interest to academics working in the fields of aesthetics, leadership, management, culture, and the Middle East more broadly.

This illuminating resource contains 76 entries addressing the intricacies of global entrepreneurship in the 21st century. Covering topics including blockchain technology, digital entrepreneurship, ethical concerns for entrepreneurs, mental health in entrepreneurship, rural entrepreneurship and sustainable entrepreneurship, this authoritative reference work sheds light on the multilayered entrepreneurial world, providing crucial insights into navigating the nuances of the New Economy.

Providing readers with a unique guide for the contemporary business age, this Encyclopedia is an indispensable point of reference for scholars and researchers exploring new research opportunities as well as students in need of a thorough overview of the key concepts in the field. It will also benefit practitioners searching for advanced understanding of complex entrepreneurship topic.

Learn to understand the financial statements of companies regardless of their country of origin

The newly revised Fourth Edition of International Financial Statement Analysis delivers a thorough and up-to-date resource for anyone required to comprehensively assess company performance and financial position based on financial statements, regardless of country of origin.

Part of the prestigious CFA Institute Investment Series, the seasoned professionals at the CFA Institute offer you a rich and clear reference covering every aspect of financial analysis, from financial reporting mechanics to understanding income and balance sheets. You'll learn about:

• The complete statement analysis process
• Information on income tax accounting and employee compensation
• The impact of foreign exchange rates on the statements of multinational corporations

Perfect for chartered financial analysts required to analyze the financial statements of companies in multiple countries, International Financial Statement Analysis is also an invaluable resource for students in finance and business seeking a one-stop, authoritative reference on international financial statements.

International GAAP 2021

International GAAP 2021 is a detailed guide to interpreting and implementing International Financial Reporting Standards (IFRS). By setting IFRS in a relevant business context, it provides insights on how complex practical issues should be resolved in the real world of global financial reporting. This book is an essential tool for anyone applying, auditing, interpreting, regulating, studying or teaching IFRS.

Written by EY financial reporting professionals from around the world, this three-volume guide to reporting under IFRS provides a global perspective on the application of IFRS. The book explains complex technical accounting issues clearly by setting IFRS in a practical context with numerous worked examples and hundreds of illustrations from the published financial reports of major listed companies from around the world.

Volume 1 contains the following chapters and sections:

1. International GAAP
2. The IASB's Conceptual Framework
3. Presentation of financial statements and accounting policies
4. Non-current assets held for sale and discontinued operations
5. First-time adoption
6. Consolidated financial statements
7. Consolidation procedures and non-controlling interests
8. Separate and individual financial statements
9. Business combinations
10. Business combinations under common control
11. Investments in associates and joint ventures
12. Joint arrangements
13. Disclosure of interests in other entities
14. Fair value measurement
15. Foreign exchange
16. Hyperinflation
17. Intangible assets
18. Property, plant and equipment
19. Investment property
20. Impairment of fixed assets and goodwill
21. Capitalisation of borrowing costs
22. Inventories

Index of extracts from financial statements for all three volumes
Index of standards for all three volumes
Index for all three volumes

This book is printed on acid-free paper, responsibly manufactured from well-managed FSC-certified forests and other controlled sources.

This material has been prepared for general informational purposes only and is not intended to be relied upon as accounting, tax, legal or other professional advice. Please refer to your advisors for specific advice.

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