Books

(Cai wu bao gao yu fen xi: yi zhong guo ji hua shi ye), adaptation chinoise de Financial Accounting and Reporting - a global perspective

translated in Chinese from Financial Accounting and Reporting - a global perspective, Thomson Learning, London, 2010

H. STOLOWY, Y. DING, M. LEBAS

CEIBS Publishing

2013



Financial Accounting and Reporting, the re-titled second edition of Corporate Financial Reporting, has become respected and widely used over the four years since it first appeared. This updated and redesigned edition is an introduction to financial accounting for business students who need a 'user' rather than 'preparer' perspective in accounting. Even more so now than when the book was first published, students of financial accounting in international universities or business schools should be taught to appreciate, understand and analyze a variety of accounting and reporting issues from a global theoretical and generic point of view, rather than just be provided only the 'answer' prescribed in their country of study. This book provides that modern global perspective.Financial Accounting and Reporting has four key strengths. It takes a 'user' perspective throughout, whether discussing reporting principles or in the practice of financial analysis; it both offers a non-prescriptive 'a-national' approach and allows an understanding of comparative differences in practices; it is highly international and reflects the trend toward harmonized international reporting.In addition to revision for the latest IFRS developments, the new edition offers:> New and updated real-life examples from over 100 companies operating in more than 20 countries, from Adidas-Salomon to Volvo > Expansion and updating of ratio analysis content in Chapter 15, including residual income and EVA> New coverage in Chapter 15 of governance and ethics > Glossary of Key Terms added at the end of the book> Solutions for review questions now included at the end of the book> Additional and updated exercise material at the end of chapters> Streamlining and simplification of bookkeeping in Chapter 4> An enriched provision of materials on the Companion Website, for both students and their instructors

10 idées qui coulent la France

10 idées qui coulent la France

A. LANDIER, David THESMAR

Flammarion

2013



Better business regulation in a risk society

Better business regulation in a risk society

A. ALEMANNO, F. den Butter, A. Nijsen, J. Torriti

Springer

2013



The premise of this volume is that business regulations are expected to grow in the near future as a consequence of the emergence of a '(world) risk society.' Risks related to terrorism, climate change, and financial crises, for example, will penetrate all conditions of life. Increasingly, the decisions and actions of some bring about risks for many in this era of globalization. Controlling these risks implies managing the world through high-quality regulation, with a particular emphasis on businesses and financial institutions. Central to this approach is the argument that a major, if not the primary, aim of regulation is to internalize externalities, or in a broader context, to repair market failure. Such repair can only be accomplished when the costs are smaller than the welfare gains.Featuring contributions from researchers and policy analysts from the fields of economics, management, law, sociology, political science, and environmental policy, this book focuses on three major topics:Social risks and business regulationPreconditions for better business regulationTheoretical issues related to better business regulationCollectively, the authors demonstrate that the easier it is for regulated businesses to comply at the lowest costs possible'without jeopardizing the related public goals'the greater the degree of compliance. When successful, the net result is a balance of individual and collective net benefits, and by further implication, sustainable business practice and economic growth.Content Level »

Keywords: Business regulation, Compliance, Governance, Public economics, Public policy, Regulation, Regulatory Impact Assessment (RIA), Risk management, Social risks, Standard Cost Model (SCM), Economic Policy, Public Finance

Business Models, coproduction de valeur et systèmes d'information

Business Models, coproduction de valeur et systèmes d'information

M.-H. DELMOND, A. KERAVEL, F. COELHO, R. MAHL

Springer

2013



Comportements humains et management  / Human behaviour and management

Comportements humains et management / Human behaviour and management

from Comportements humains et management / Human behaviour and management, Pearson, 3e ed.th ed., 2009

N. RAULET-CROSET, D. BOURGEOIS, F. ALEXANDRE-BAILLY, J. GRUÈRE, C. ROLAND-LÉVY (EDS)

Pearson Education France

4e éd.th ed., 2013



Keywords: Sociologie des organisations, Comportement, Psychologie du travail, Aide à la décision, Management