Springer imprint: 58640 books
Information Quality and Management Accounting
A Simulation Analysis of Biases in Costing Systems
Language: English
Release Date: January 24, 2013
One of the main aims of management accounting is to provide managers with accurate information in order to provide a good basis for decision-making. There is evidence that the information provided by management accounting systems (MAS) is distorted and the occurrence of biases in accounting information...
Managing Reputation in The Banking Industry
Theory and Practice
Language: English
Release Date: April 15, 2016
The topic of reputational crisis in the banking sector has received increasing attention from academics and practitioners. This book presents expert contributions that cover three main aspects: first, an extensive review of the literature on reputational risk in the banking sector aimed to identify...
Financial Accounting and Management Control
The Tensions and Conflicts Between Uniformity and Uniqueness
Language: English
Release Date: February 20, 2015
This book is about financial accounting and management control and how these two information systems are related as well as how their objectives conflict. At the most fundamental level, the objective of financial accounting is to provide owners and funders with comparable information on a company's...
Valuing Intellectual Capital
Multinationals and Taxhavens
Language: English
Release Date: August 13, 2013
*Valuing Intellectual Capital *provides readers with prescriptive strategies and practical insights for estimating the value of intellectual property (IP) and the people who create that IP within multinational companies. This book addresses the crucial topic of taxation from a rigorous and...
Eco-Management Accounting
Based upon the ECOMAC research projects sponsored by the EU’s Environment and Climate Programme (DG XII, Human Dimension of Environmental Change)
Language: English
Release Date: March 9, 2013
The ECOMAC project (Eco-management Accounting as a Tool of Environmental Man agement) has provided a framework for linking environmental management with man agement accounting. It was funded in Theme 4, 'Human Dimensions of Environmental Change' in the EU Environment and Climate Research Programme....
Accounting and Regulation
New Insights on Governance, Markets and Institutions
Language: English
Release Date: November 5, 2013
Since 1998, the world’s leading experts on accounting and regulation have convened in a series of workshops to explore and analyze emerging issues in the field. They have covered a wide array of topics, including corporate governance, auditing, financial disclosure, international standards boards,...
Enterprise Architecture Patterns
Practical Solutions for Recurring IT-Architecture Problems
Language: English
Release Date: July 19, 2013
Every enterprise architect faces similar problems when designing and governing the enterprise architecture of a medium to large enterprise. Design patterns are a well-established concept in software engineering, used to define universally applicable solution schemes. By applying this approach to enterprise...
Network Reliability in Practice
Selected Papers from the Fourth International Symposium on Transportation Network Reliability
Language: English
Release Date: October 26, 2011
This book contains selected peer-reviewed papers that were presented at the Fourth International Symposium on Transportation Network Reliability (INSTR) Conference held at the University of Minnesota July 22-23, 2010. International scholars, from a variety of disciplines--engineering, economics,...
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Language: English
Release Date: June 7, 2010
Language: English
Release Date: June 7, 2010
Not until the recent attacks on transport systems has transport security become a focus of public concern and academic research. Various aspects of transport security have already been analysed under different agendas. Some research was focused on the potential risk to the environment resulting from...
Performance Measurement with the Balanced Scorecard
A Practical Approach to Implementation within SMEs
Language: English
Release Date: January 5, 2012
Do we really know the critical phenomena that are linked to how enterprises function and the dynamics of their relationships with customers, suppliers and competitors? Are their decision-making processes founded upon a set of performance measurements that were accurately designed and systematically...
Taxation of Income from Domestic and Cross-border Collective Investment
A Qualitative and Quantitative Comparison
Language: English
Release Date: July 30, 2013
The Fund Reporting Cloud® has made tax reporting less complex, but comparing the effective tax treatment of investment funds and their investors in an international environment is still an ambitious task. Against this background, this study examines the tax consequences at fund, asset, and investor...
Preventing Corporate Corruption
The Anti-Bribery Compliance Model
Language: English
Release Date: April 28, 2014
This book presents the results of a two-year international research project conducted for the United Nations Office on Drugs and Crime (UNDOC) to investigate and provide solutions for reducing bribery and corruption in corporations and institutions. It starts with an empirical case study on the...
Taxation of Hybrid Financial Instruments and the Remuneration Derived Therefrom in an International and Cross-border Context
Issues and Options for Reform
Language: English
Release Date: December 13, 2012
Despite the enormous diversity and complexity of financial instruments, the current taxation of hybrid financial instruments and the remuneration derived therefrom are characterized by a neat division into dividend-generating equity and interest-generating debt as well as by a coexistence of source-...
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Language: English
Release Date: June 29, 2013
Language: English
Release Date: June 29, 2013
Corporate income taxation in the Netherlands Antilles is embodied in a law of a total of 57 articles, i.e. Articles" 1 to 54 and Articles 8A, 9A and 14A. The law is divided into nine chapters. Chapter I (Articles 1 to 16) contains the substantive portion of the law and Chapters II to IX are the...