Download or read book La verifica di impairment nella prospettiva delle politiche di earnings management written by Cristina Florio and published by FrancoAngeli. This book was released on 2011 with total page 249 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book National Supervision and Income Smoothing in Banks Annual Reports written by Costanza Di Fabio and published by Springer Nature. This book was released on 2021-05-17 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book deals with the debated relationship between the characteristics of national supervision and manipulative practices in banks’ annual reports, with a specific focus on income smoothing. The issue is quite challenging as, since the 2008 financial crisis, governmental bodies and regulators have stressed the crucial role of supervision for bank transparency purposes, but the effect of supervision on accounting manipulation is still discussed. Focusing on European banks, the book investigates whether the characteristics of national supervision affect bank propensity to smooth income, also considering the potential role of bank business models. By exploring a broad range of national supervision’s characteristics, the book presents a comprehensive view on the influence of country-level institutional settings on a form of earnings management widely used across the banking industry.
Download or read book Earnings management e politiche di bilancio written by Marco Sorrentino and published by Giapeto Editore Surl. This book was released on 2016-06-02 with total page 117 pages. Available in PDF, EPUB and Kindle. Book excerpt: La tematica dell’earnings management è oggi più che mai di estrema rilevanza in virtù dei noti scandali finanziari che hanno coinvolto aziende caratterizzate, fino a pochi attimi prima dell’esplosione della crisi, da una situazione economico-finanziaria apparentemente solida. In tale contesto, il lavoro cerca innanzitutto di illustrare il significato del concetto di accounting quality, mettendone in evidenza il ruolo svolto e l’importanza sempre maggiore che tale concetto negli ultimi anni sta rivestendo. Successivamente, si illustrano le principali politiche di earnings management rese possibili dalla inevitabile discrezionalità di cui gode chi redige un bilancio economico-patrimoniale, evidenziando la differenza tra quelle che restano comunque comprese nell’ambito della liceità e quelle che invece sfociano in vere e proprie frodi finanziarie. Grazie poi all’analisi delle ricerche empiriche disponibili in letteratura, il lavoro illustra i principali strumenti e metodi di misurazione dell’earnings quality, da quelli di tipo statistico a quelli basati sulle tradizionali tecniche dell’analisi di bilancio. Il lavoro termina con un’analisi del tema dell’assetto proprietario delle aziende e l’influenza da esso esercitata sulle pratiche di manipolazione dei risultati contabili, con l’obiettivo di verificare la situazione delle imprese italiane e gli effetti che la family ownership esercita sulla manipolazione dei risultati e sulla qualità delle informazioni riportate in bilancio.
Download or read book Mathematical Statistical Models and Qualitative Theories for Economic and Social Sciences written by Šárka Hošková-Mayerová and published by Springer. This book was released on 2017-06-20 with total page 435 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents a broad spectrum of problems related to statistics, mathematics, teaching, social science, and economics as well as a range of tools and techniques that can be used to solve these problems. It is the result of a scientific collaboration between experts in the field of economic and social systems from the University of Defence in Brno (Czech Republic), G. d’Annunzio University of Chieti-Pescara (Italy), Pablo de Olavid eUniversity of Sevilla (Spain), and Ovidius University in Constanţa, (Romania). The studies included were selected using a peer-review process and reflect heterogeneity and complexity of economic and social phenomena. They and present interesting empirical research from around the globe and from several research fields, such as statistics, decision making, mathematics, complexity, psychology, sociology and economics. The volume is divided into two parts. The first part, “Recent trends in mathematical and statistical models for economic and social sciences”, collects papers on quantitative matters, which propose mathematical and statistical models for social sciences, economics, finance, and business administration. The second part, “Recent trends in qualitative theories for economic and social sciences”, includes papers on qualitative matters, which discuss social, economic, and teaching issues. It is an ideal reference work for all those researchers interested in recent quantitative and qualitative tools. Covering a wide range of topics, it appeals in equal measure to mathematicians, statisticians, sociologists, philosophers, and specialists in the fields of communication, social and political sciences.
Download or read book Attilio da Empoli 1904 1948 written by Massimo Di Matteo and published by FrancoAngeli. This book was released on 2012 with total page 331 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Public Management and Governance written by Tony Bovaird and published by Routledge. This book was released on 2004-06-02 with total page 278 pages. Available in PDF, EPUB and Kindle. Book excerpt: A comprehensive, in depth and accessible resource for students of public sector management and administration: with an international authorship, this is more comprehensive, cohesive and international than any other textbook in the area.
Download or read book Rescued by Europe written by Maurizio Ferrera and published by Amsterdam University Press. This book was released on 2004 with total page 206 pages. Available in PDF, EPUB and Kindle. Book excerpt: Annotation Elizabeth A. Kaye specializes in communications as part of her coaching and consulting practice. She has edited Requirements for Certification since the 2000-01 edition.
Download or read book Five Albanian Villages written by Antonio Laurìa and published by Firenze University Press. This book was released on 2020-12-27 with total page 322 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is the result of a research project designed and carried out at the Department of Architecture, University of Florence. This research was based on the transfer of knowledge from members of the Albanian Diaspora in Italy (university students, young architects and researchers) to their home country. This unique process blazed a trail in the Albania-related studies by creating a methodology, which could be replicated not only in Albanian rural contexts, but also elsewhere. The book constitutes a structured tool for generating sustainable and socially inclusive territorial development processes in five lesser-known Albanian cultural sites. Their tangible and intangible cultural heritage was seen as a driving factor for triggering development processes aimed at improving the inhabitants’ quality of life and strengthening local identity and social networks. Through concrete proposals and strategies, the book offers scenarios and solutions capable of enhancing the potential of each village and, at the same time, counteracting the effects of land abandonment that so often characterise them.
Download or read book Evidence Based Public Health written by Ross C. Brownson and published by Oxford University Press. This book was released on 2010-12-03 with total page 312 pages. Available in PDF, EPUB and Kindle. Book excerpt: There are at least three ways in which a public health program or policy may not reach stated goals for success: 1) Choosing an intervention approach whose effectiveness is not established in the scientific literature; 2) Selecting a potentially effective program or policy yet achieving only weak, incomplete implementation or "reach," thereby failing to attain objectives; 3) Conducting an inadequate or incorrect evaluation that results in a lack of generalizable knowledge on the effectiveness of a program or policy; and 4) Paying inadequate attention to adapting an intervention to the population and context of interest To enhance evidence-based practice, this book addresses all four possibilities and attempts to provide practical guidance on how to choose, carry out, and evaluate evidence-based programs and policies in public health settings. It also begins to address a fifth, overarching need for a highly trained public health workforce. This book deals not only with finding and using scientific evidence, but also with implementation and evaluation of interventions that generate new evidence on effectiveness. Because all these topics are broad and require multi-disciplinary skills and perspectives, each chapter covers the basic issues and provides multiple examples to illustrate important concepts. In addition, each chapter provides links to the diverse literature and selected websites for readers wanting more detailed information. An indispensable volume for professionals, students, and researchers in the public health sciences and preventative medicine, this new and updated edition of Evidence-Based Public Health aims to bridge research and evidence with policies and the practice of public health.
Download or read book The Law of Green and Social Procurement in Europe written by Roberto Caranta and published by Djoef Publishing. This book was released on 2010 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The main objective of public procurement regulation is to provide a government with the supplies and works it needs to operate. This primary objective is connected to the principle of value for money, and for the European Union, with the aim of ensuring the functioning of the internal market in public procurement. However, other objectives related to environmental and social concerns have always played a role as well. These range from the award of contracts, to workshops for the disabled, to strict environmental specifications. These 'secondary' or 'horizontal' objectives, also referred to as 'green procurement' or 'social procurement, ' are the subject of this book. The analysis covers the EU internal market law of green and social procurement, with emphasis on the interpretation, implementation, and practice, in a range of Member States of the EU, and includes a comparative study
Download or read book Encyclopedia of Archival Science written by Luciana Duranti and published by Rowman & Littlefield. This book was released on 2015-06-17 with total page 465 pages. Available in PDF, EPUB and Kindle. Book excerpt: Here is the first-ever comprehensive guide to archival concepts, principles, and practices. Encyclopedia of Archival Science features 154 entries, which address every aspect of archival professional knowledge. These entries range from traditional ideas (like appraisal and provenance) to today’s challenges (digitization and digital preservation). They present the thoughts of leading luminaries like Ernst Posner, Margaret Cross-Norton, and Philip Brooks as well as those of contemporary authors and rising scholars. Historical and ethical components of practice are infused throughout the work. Edited by Luciana Duranti from the University of British Columbia and Patricia C. Franks from San José State University, this landmark work was overseen by an editorial board comprised of leading archivists and archival educators from every continent: Adrian Cunningham (Queensland State Archives, Australia), Fiorella Foscarini (University of Toronto and University of Amsterdam), Pat Galloway (University of Texas at Austin), Shadrack Katuu (International Atomic Energy Agency), Giovanni Michetti (University of Rome La Sapienza), Ken Thibodeau (National Archives and Records Administration, US), and Geoffrey Yeo (University College London, UK).
Download or read book Prison Safety and Reform written by Great Britain: Ministry of Justice and published by . This book was released on 2016-11-03 with total page 63 pages. Available in PDF, EPUB and Kindle. Book excerpt: Dated November 2016. Print and web pdfs available at https://www.gov.uk/government/publications Web ISBN=9781474138369
Download or read book Developing Corporate Social Responsibility written by Francesco Perrini and published by Edward Elgar Publishing. This book was released on 2006-01-01 with total page 284 pages. Available in PDF, EPUB and Kindle. Book excerpt: 'Perrini et al provide a detailed, authoritative look at the evolving European perspective on corporate social responsibility. They show how Europe has moved from follower status to leading edge practice. The book is the best current indicator of what the next stages of CSR will look like.' - Thomas W. Dunfee, University of Pennsylvania, US The rapidly increasing attention devoted to Corporate Social Responsibility (CSR) has resulted in the term 'CSR' being applied to myriad dissimilar phenomena. The authors therefore aim to dispel this confusion by presenting a multi-faceted view of socially responsible corporate behavior and related themes. They provide a conceptualization of CSR that emphasizes the role of the adoption and implementation of specific CSR strategies and their impact on corporate social and economic performance.
Download or read book Performance Appraisal in Modern Employment Relations written by Tindara Addabbo and published by Springer Nature. This book was released on 2019-12-10 with total page 278 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contributing to the debate on work performance evaluation in a time of technological transformation, this book explores the impact of digitisation on production and organisation models, as well as on the rights and interests of the stakeholders involved. As organisations down-size, merge with other companies and become decentralised, the boundaries in employer-employee-customer relationships are blurred and new models for the organisation and assessment of work performance have emerged. With these new models, innovative regulatory approaches are sorely needed. Taking an interdisciplinary approach and drawing on theoretical concepts from organisation studies, human resource management, sociology and labour economics, this all-encompassing collection is not only essential reading for academics and students, but also for policy-makers and employers who are looking for innovative and practical solutions to the challenges of modern employment relations.
Download or read book Evaluating Sustainable Development in the Built Environment written by Peter S. Brandon and published by John Wiley & Sons. This book was released on 2010-12-01 with total page 236 pages. Available in PDF, EPUB and Kindle. Book excerpt: The first edition was extremely well received, providing an introduction and insight to this important topic in a comprehensive yet easy to read form. It was chosen to be issued to the representatives of the organizations from the G8 and G20 countries attending the University Summit held in Turin in 2009 which addressed the issue of how education and research can assist sustainable development. The second edition, completely updated to reflect the significant advances and new insights that have been made since publication of the first edition, focuses on two main issues: Facilitating a dialogue between all stakeholders so that the complexity of the problem can be exposed, structured and communicated Understanding how to assess progress in sustainable development It continues to provide coherent guidance on the techniques that can be used to assess sustainable development in a rigorous manner. The approach is introduced using illustrations and case studies, together with follow-up references. It remains the ideal starting point for those trying to get a handle on the subject and for those who wish to examine a structured and systematic approach to the evaluation of sustainable development in the built environment.
Download or read book The Power to Arrest written by Robin S. Engel and published by Springer. This book was released on 2019-07-06 with total page 163 pages. Available in PDF, EPUB and Kindle. Book excerpt: This insightful volume examines key research questions concerning police decision to arrest as well as police-led diversion. The authors critically evaluate the tentative answers that empirical evidence provides to those questions, and suggest areas for future inquiry. Nearly seven decades of empirical study have provided extensive knowledge regarding police use of arrest. However, this research highlights important gaps in our understanding of factors that shape police decision-making and what is required to alter current police practice. Reviewing this research base, this brief takes stock of what is known empirically about all aspects related to the use of arrests, providing important insights on the knowledge needed to make evidence-based policy decisions moving forward. With the potential to better impact policy and programs for alternatives to arrest, this brief will appeal to researchers and practitioners in evidence-based policing and police decision-making, as well as those interested in alternatives to arrest and related fields such as public policy.
Download or read book Dialogue Interpreting written by Ian Mason and published by Routledge. This book was released on 2014-04-23 with total page 272 pages. Available in PDF, EPUB and Kindle. Book excerpt: Dialogue interpreting includes what is variously referred to in English as Community, Public Service, Liaison, Ad Hoc or Bilateral Interpreting - the defining characteristic being interpreter-mediated communication in spontaneous face-to-face interaction. Included under this heading are all kinds of professional encounters: police, immigration and welfare services interviews, doctor-patient interviews, business negotiations, political interviews, lawyer-client and courtroom interpreting and so on. Whereas research into conference interpreting is now well established, the investigation of dialogue interpreting as a professional activity is still in its infancy, despite some highly promising publications in recent years. This special issue of The Translator, guest-edited by one of the leading scholars in translation studies, provides a forum for bringing together separate strands within this developing field and should create an impetus for further research. Viewing the interpreter as a gatekeeper, coordinator and negotiator of meanings within a three-way interaction, the descriptive studies included in this volume focus on issues such as role-conflict, in-group loyalties, participation status, relevance and the negotiation of face, thus linking the observation of interpreting practice to pragmatic constraints such as power, distance and face-threat and to semiotic constraints such as genres and discourses as socio-textual practices of particular cultural communities.
