- Table View
- List View
Financial and Accounting Principles in Islamic Finance
by Samir AlamadThis book provides an original account detailing the origins and components of a faith-based accounting system that was founded around 629 CE. By examining the historical development that the accounting systems underwent within the context of faith-based rules and values, the book explains what is meant by the term “faith-based accounting”, together with a discussion of its characteristics in relation to various product structures and the underlying Islamic finance principles. It provides important theoretical and practical contributions by explaining accounting as a value-based science rather than a value-free object or abstract. This book explores the way in which religious rules act as a directive for accounting and auditing practices in IFIs. Through which the concept of money and digital currency within the theory of money and how it is enacted in a faith-based context, amid differences of opinions among its actors, is examined. This is an important foundation to explain Islamic accounting and includes how this outcome would shape the faith-based view regarding the new phenomenon of digital currency (DC). Also featured is the concept of paper money within the theory of money and how it is enacted in a faith-based legal framework by identifying two core concepts of today’s Fiat money as being a single genus or multi-genera money. This book is not merely an academic work, nor is it a pure practitioner guide; rather, it is a robust work that combines both. It marries rigorous academic research and theories with practical industry experiences. The book provides a clear and concise guide to accounting in Islamic economics and finance and how Islamic financial institutions could meet the applicable faith-based rules in their accounting practices.
Financial Compliance: Issues, Concerns and Future Directions
by Maria Krambia-KapardisThis book explores the fundamental elements and risks that impact the compliance officer’s work. Following a comprehensive understanding of the role of a compliance officer, by engaging with themes of compliance officers’ liability, expectations, risks and effectiveness, it provides practical answers by leading academics and practitioners in the field. This work also draws on how other areas, such as GDPR, financial regulation and whistleblowing, challenges on compliance officers and provides a way forward to convert these challenges into opportunities. The discussion of compliance challenges and practices in Australia, Europe and the United States provides critical insights into the development of compliance in today’s financial environment. Financial Compliance: Issues, Concerns and Future Directions provides an invaluable working resource for academics, practitioners and a general audience interested in understanding and developing an effective compliance culture.
Financial Crime and Corporate Misconduct: A Critical Evaluation of Fraud Legislation (The Law of Financial Crime)
by Chris Monaghan and Nicola MonaghanThe Fraud Act 2006 presented a wholesale reform of the pre-existing deception offences under the Theft Act 1968 and Theft Act 1978. This edited collection offers a critical evaluation of fraud legislation and provides a review of the Fraud Act 2006 within the context of measures introduced within the previous decade to combat financial crime, fraud and white-collar offences. The edited collection brings together contributors from a range of unique perspectives including academics, practitioners and a former member of the judiciary. It covers several related themes and provides the reader with a unique and original commentary on how the Fraud Act 2006 has been applied by the courts, the type of prosecutions that have taken place, the effectiveness of the Act, and other legislation which is used to prosecute financial crime and corporate misconduct. It covers procedural and evidential aspects relating to fraud trials, namely consideration of the composition of the tribunal of fact in complex fraud trials, and good character directions in fraud trials. It will be of interest to those teaching and researching in Financial Crime, Corporate Law, Criminal Law, the Law of Evidence, Criminology, Criminal Procedure and Sentencing.
Financial Failures and Scandals: From Enron to Carillion (Disruptions in Financial Reporting and Auditing)
by Krish Bhaskar John FlowerThis concise volume evaluates the cause and significance of recent corporate failures and financial scandals, and how they reflect on the fitness for purpose of the external auditors, financial reports, financial watchdogs, boards, directors and senior management. Failures like the disastrous collapse of Carillion, examined at length, have ultimately led to a crisis of confidence not only in the audit process but in the entire process of financial reporting. Revealing the shortcomings in audit quality, independence, choice and the growing expectation gap, Financial Failures and Scandals questions if the profession, its regulators or government watchdogs, are adequately prepared for the challenges of increasing regulation, public outcry and political scrutiny in the face of inevitable future financial failures. The fundamental structures of financial reporting, annual reports, boards of directors and senior management are often found to have failed. Tighter regulation and new requirements for reporting will inevitably result. Drawing on extensive research and interviews with insiders, users and experts, this unique book provides a compelling account of the profoundly disruptive impact of financial failures on corporate and financial accountability. Topical and readable, this book will be of great interest to students, researchers and professionals in accounting and auditing, as well as to policy makers and regulators.
The Financial Markets of the Arab Gulf: Power, Politics and Money (Routledge International Studies in Money and Banking)
by Jean Francois Seznec Samer MosisFinancial markets across the Arabian Peninsula have gone from being small, quasi-medieval structures in the 1960s to large world-class groupings of financial institutions. This evolution has been fueled by vast increases in income from oil and natural gas. The Financial Markets of the Arab Gulf presents and analyzes the banks, stock markets, investment companies, money changers and sovereign wealth funds that have grown from this oil wealth and how this income has acted as a buffer between Gulf society at large and the newfound cash reserves of Gulf Cooperation Council states (Saudi Arabia, the United Arab Emirates, Qatar, Kuwait, Oman and Bahrain) over the last fifty years. By assessing the development of institutions like the Abu Dhabi Investment Authority, the Saudi Arabian Monetary Authority, the Public Investment Fund and the National Bank of Kuwait, The Financial Markets of the Arab Gulf evaluates the growth of the markets and provides a detailed, critical, snapshot of the current form and function of the Gulf’s financial markets. It argues that the markets have been controlled by various state institutions for socio-political reasons. In particular, the Saudi state has used its sophisticated regulatory regime to push for industrialization and diversification, which culminated in the Vision 2030 plan. The UAE, Qatar, Kuwait, Bahrain and Oman have also been strongly involved in establishing modern markets for similar purposes but have done so through different means, with varying results, and each in line with what has been considered their respective comparative advantages. Along with critically surveying these institutions and their role in global finance, the book also presents case studies depicting transactions typical to the region, including the highly profitable documentary credits of commercial banks, the financial scandal of certain financiers and their regulatory arbitrage between Bahrain and Saudi Arabia, a review of the Dubai’s trade miracle, and an assessment of the value and importance of the privatization of Saudi Aramco.
Fingerprint Analysis Laboratory Workbook, Second Edition
by Hillary Moses DaluzFingerprint collection and analysis may be performed as part of many jobs, including crime scene technician, latent print examiner, criminalist, and lab supervisor. Regardless of one’s specific background or role in the process, a knowledge of scientific practices is critical in handling and analyzing fingerprint evidence. The best way to understand the principles and concepts of any science learned in a classroom is to perform experiments. The exercises in Fingerprint Analysis Laboratory Workbook, Second Edition address all aspects of fingerprint theory, investigation, processing, comparisons, and research. Designed specifically to parallel the Fundamentals of Fingerprint Analysis, Second Edition textbook, the laboratory exercises correspond with the textbook chapters, with exercise in the lab chapter putting into practice the concepts covered in the text chapter. Each lab follows the same format, beginning with the objectives of the experiment and providing the background information necessary to perform the experiment. This is followed by a list of required materials, the lab exercises, and post-lab questions for students to test what they’ve learned. Many of the laboratory exercises may be completed either at home or in a laboratory setting. Exercises and photographs enhance the text, making it an ideal hands-on learning tool. New techniques and current practices added to the primary textbook have been included in this companion laboratory workbook to cover the latest in real-world application of fingerprint analysis science to practice.
FinTech and Data Privacy in Germany: An Empirical Analysis with Policy Recommendations
by Gregor Dorfleitner Lars HornufThis book examines the FinTech revolution from a data privacy perspective. It analyzes key players on the FinTech market and the developments in various market segments. Particular attention is paid to an empirical analysis of the privacy statements of 505 German FinTech firms and how they were adapted after the General Data Protection Regulation (GDPR) entered into effect in May 2018. The analysis also includes 38 expert interviews with relevant stakeholders from supervisory and regulatory authorities, the financial and FinTech industry, leading consulting firms and consumer protection agencies. By adopting this approach, the book identifies key regulatory needs, offers a valuable asset for practitioners and academics alike, and shares intriguing insights for lawyers, economists and everyone interested in FinTech and data privacy.
FinTech und Datenschutz: Eine empirische Untersuchung mit Empfehlungen für Politik und Praxis
by Gregor Dorfleitner Lars HornufDigitale Finanztechnologie, kurz FinTech, ist eine wichtige Antriebsfeder für Innovationen in der Finanzbranche. Ein Hauptanliegen der FinTech-Revolution ist es, dass Finanztransaktionen für Kundinnen und Kunden effizienter und transparenter durchgeführt werden. Im Ergebnis können diese Veränderungen zu mehr Wirtschaftswachstum und einem stabileren Finanzsystem beitragen. Die umfassende Verarbeitung von Nutzerdaten hat aber auch das Potential, neue unternehmerische und systemische Risiken hervorzurufen. Werden Nutzerdaten nicht sicher gespeichert, oder werden auf Basis von Big-Data-Anwendungen Erkenntnisse gewonnen, die dem Wohl der Nutzerinnen und Nutzer entgegenstehen, bedarf es einer effektiven Aufsicht und Regulierung.Die Autoren analysieren zunächst die am Markt tätigen Akteure und Marktsegmente. Der Schwerpunkt des Buches liegt auf einer empirischen Untersuchung der Datenschutzerklärungen deutscher FinTech-Unternehmen sowie der Veränderungen, die sich nach Inkrafttreten der Datenschutzgrundverordnung ergeben haben. Aus der empirischen Analyse, die eine Befragung zahlreicher Stakeholder von Aufsichts- und Regulierungsbehörden, der Finanz- und FinTech-Branche, führenden Unternehmensberatungen sowie Verbraucherschützern beinhaltet, werden Regulierungsbedarfe abgeleitet und konkrete Regulierungsempfehlungen entwickelt. Das Buch wurde für Wissenschaftler und Praktiker geschrieben und beinhaltet wichtige Erkenntnisse für Juristen, Ökonomen und jeden, der sich für FinTech oder Datenschutz interessiert.„Das wegweisende Werk der beiden ausgewiesenen Spezialisten bietet disziplinübergreifend eine umfassende und einzigartige Arbeitsgrundlage für das Verständnis der Datenschutz-Besonderheiten in der FinTech-Branche. Gerade für Juristen ist es für Rechtsanwendung wie -politik von außerordentlichem Wert.“– Prof. Dr. Sebastian Omlor, Direktor des Instituts für das Recht der Digitalisierung, Universität Marburg
Firmengründung in den USA: Ein Handbuch für die Praxis
by Nikolaus Buch Sven C. OehmeVon Praktikern für Praktiker geschrieben: Die Autoren verfügen über langjährige Erfahrungen mit der Gründung und dem Aufbau von Niederlassungen in den USA. Sie vereinen die Sichtweisen von Handelsattaché, Rechtsanwalt und Unternehmensberater, so dass die verschiedenen Aspekte einer erfolgreichen Unternehmensgründung in den USA ausführlich besprochen und analysiert werden. Speziell aufbereitete Checklisten und Fallbeispiele helfen, kostenintensive Fallen beim Start-up in den USA zu vermeiden.
Fiscal Sociology at the Centenary: UK Perspectives on Budgeting, Taxation and Austerity (Palgrave Socio-Legal Studies)
by Ann MumfordThis book discusses the socio-legal tax state and its relationship to development, inequality and the transnational. 'Fiscal Sociology' commenced in 1918 when Joseph A. Schumpeter examined the links between capitalism and taxation, arguing that fiscal pressures on governments led directly to the development of tax collection, and the burgeoning growth of capitalist economies. The identification of taxation as an important component of capitalism has continued to change the way that theoretical sociologists conceptualise tax. This book documents the history of this literature to provide a summary of the topic for scholars seeking a bridge between taxation law and contextual, historical, and anthropological analyses of the development of the state, more generally. Whilst Schumpeter’s insights have been celebrated over the past one hundred years, taxation has slipped from the agenda of many scholarly disciplines, in relation to analyses of poverty, globalisation, and equality. Fiscal Sociology at the Centenary fills this gap. The implications of this literature for taxation law in the United Kingdom, in particular, are considered.
Five Superpowers for Co-Creators: How change makers and business can achieve the Sustainable Development Goals
by Katrin MuffThis groundbreaking and timely book provides change makers, organizations and facilitators with practical tools to initiate and conduct multi-stakeholder co-creation processes. Such processes are of critical importance in times of rapid change, where mega trends and grand challenges influence the market dynamics of business in entirely new ways. The book provides a concrete pathway for business to become future-ready by building capacity to work outside its traditional boundaries. The book unfolds the shift of multi-stakeholder teams from a state of competition to a state of collaboration, addressing the inner and outer dimensions of such a change. The five superpowers identified in the book are: (1) the genuine engagement of individuals, (2) collective solutions of groups, (3) transformative spaces created by facilitators, (4) the building blocks of co-creation, and (5) an effective strategy process for organizations. The book explores the challenges to achieve each of these superpowers. It also shares the stories of "heroes of transformation" and explores what have been the reasons for their success. The Sustainable Development Goals (SDGs), the grand challenges, the future of work…call it what you want, the future is here and organizations, change makers and facilitators need nothing less than these superpowers to collaborate with other players to solve these wicked problems.
Fixing Law Schools: From Collapse to the Trump Bump and Beyond
by Benjamin H. BartonAn urgent plea for much needed reforms to legal education The period from 2008 to 2018 was a lost decade for American law schools. Employment results were terrible. Applications and enrollment cratered. Revenue dropped precipitously and several law schools closed. Almost all law schools shrank in terms of students, faculty, and staff. A handful of schools even closed. Despite these dismal results, law school tuition outran inflation and student indebtedness exploded, creating a truly toxic brew of higher costs for worse results.The election of Donald Trump in 2016 and the subsequent role of hero-lawyers in the “resistance” has made law school relevant again and applications have increased. However, despite the strong early returns, we still have no idea whether law schools are out of the woods or not. If the Trump Bump is temporary or does not result in steady enrollment increases, more schools will close. But if it does last, we face another danger. We tend to hope that crises bring about a process of creative destruction, where a downturn causes some businesses to fail and other businesses to adapt. And some of the reforms needed at law schools are obvious: tuition fees need to come down, teaching practices need to change, there should be greater regulations on law schools that fail to deliver on employment and bar passage. Ironically, the opposite has happened for law schools: they suffered a harrowing, near-death experience and the survivors look like they’re going to exhale gratefully and then go back to doing exactly what led them into the crisis in the first place. The urgency of this book is to convince law school stakeholders (faculty, students, applicants, graduates, and regulators) not to just return to business as usual if the Trump Bump proves to be permanent. We have come too far, through too much, to just shrug our shoulders and move on.
Flawed Criminal Justice Policies: At The Intersection Of The Media, Public Fear And Legislative Response
by Frances P. Reddington Gene BonhamFlawed Criminal Justice Policies: At the Intersection of the Media, Public Fear and Legislative Response
Flaws: Shark Bites and Emotional Public Policymaking
by Christopher L. Pepin-NeffThis book examines the policymaking process following highly emotional events. It focuses on the politics of shark “attacks” by looking at policy responses to tragic shark bites in Florida, Australia, and South Africa. The book reviews these cases by identifying the flaws in the human-shark relationship, including the way sharks are portrayed as the enemy, the way shark bites are seen as intentional, and how policy responses appear to be based on public safety. Flaws identifies politicians as the true sharks of this story for their manipulation of tragic circumstances to protect their own interests. It argues that shark bites are ungovernable accidents of nature, and that we are “in the way, not on the menu.”
Flourishing Lives: Exploring Natural Law Liberalism
by Gary ChartierThis book elaborates, illuminates, and illustrates a confident and attractive account of social and political liberalism in light of a rich understanding of flourishing and fulfilment rooted in a version of natural law theory. Examining issues in ethics, law, and politics - including consumer responsibility, the assignment of grades by teachers, deception by lawyers, war and empire, and the use of victim-impact statements in parole decisions - Gary Chartier shows how natural law theory can effectively support pluralism, diversity, social equality, integrity, peace, and freedom.
Flüchtlingsrecht: Die materiellen und verfahrensrechtlichen Grundlagen
by Paul TiedemannDas Buch vermittelt sowohl die gesetzlichen und rechtsdogmatischen Grundlagen des Flüchtlingsrechts als auch die Geschichte des Asylrechts, ferner stellt es Ansätze für eine philosophische Reflexion des Migrations- und Flüchtlingsrechts unter menschenrechtlichen Aspekten vor. Ausführungen zu Techniken der Sachverhaltsermittlung und der Erstellung von flüchtlingsrechtlichen Gutachten runden die Darstellung ab. Die zweite Auflage berücksichtigt die zahlreichen Gesetzesänderungen seit Erscheinen der Erstauflage sowie eine Vielzahl von seitdem veröffentlichten Gerichtsentscheidungen und das aktuelle Schrifttum.
Food Exports from Brazil to China: A Legal and Economic Analysis (SpringerBriefs in Law)
by Ana Cândida Muniz Cipriano Daniel Freire e Almeida Dan Wei Ângelo Patrício Rafael Almeida Zacarias MachavaThis book provides an essential overview of trade between Brazil and China, analyzes the regulatory framework for Brazil’s foodstuff exportation and China’s foodstuff importation, and identifies the main products, market shares, barriers to market access, and e-commerce strategies. The book also addresses the importance of consumer health and the latest developments regarding the United Nations Guidelines for Consumer Protection. Lastly, based on the statistics for Brazil’s food exports to Mainland China, Hong Kong and Macau as separate customs areas, the book explores the role of Macau and calls for intensifying its links with Portuguese-speaking countries, including Brazil.
Food Fraud Prevention: Introduction, Implementation, and Management (Food Microbiology and Food Safety)
by John W. SpinkThis textbook provides both the theoretical and concrete foundations needed to fully develop, implement, and manage a Food Fraud Prevention Strategy. The scope of focus includes all types of fraud (from adulterant-substances to stolen goods to counterfeits) and all types of products (from ingredients through to finished goods at retail). There are now broad, harmonized, and thorough regulatory and standard certification requirements for the food manufacturers, suppliers, and retailers. These requirements create a need for a more focused and systematic approach to understanding the root cause, conducting vulnerability assessments, and organizing and implementing a Food Fraud Prevention Strategy. A major step in the harmonizing and sharing of best practices was the 2018 industry-wide standards and certification requirements in the Global Food Safety Initiative (GFSI) endorsed Food Safety Management Systems (e.g., BRC, FSSC, IFS, & SQF). Addressing food fraud is now NOT optional – requirements include implementing a Food Fraud Vulnerability Assessment and a Food Fraud Prevention Strategy for all types of fraud and for all products. The overall prevention strategy presented in this book begins with the basic requirements and expands through the criminology root cause analysis to the final resource-allocation decision-making based on the COSO principle of Enterprise Risk Management/ ERM. The focus on the root cause expands from detection and catching bad guys to the application of foundational criminology concepts that reduce the overall vulnerability. The concepts are integrated into a fully integrated and inter-connected management system that utilizes the Food Fraud Prevention Cycle (FFPC) that starts with a pre-filter or Food Fraud Initial Screening (FFIS). This is a comprehensive and all-encompassing textbook that takes an interdisciplinary approach to the most basic and most challenging questions of how to start, what to do, how much is enough, and how to measure success.
Food or War
by Julian CribbOurs is the Age of Food. Food is a central obsession in all cultures, nations, the media, and society. Our future supply of food is filled with risk, and history tells us that lack of food leads to war. But it also presents us with spectacular opportunities for fresh human creativity and technological prowess. Julian Cribb describes a new food system capable of meeting our global needs on this hot and overcrowded planet. This book is for anyone concerned about the health, safety, affordability, diversity, and sustainability of their food - and the peace of our planet. It is not just timely - its message is of the greatest urgency. Audiences include consumers, 'foodies', policymakers, researchers, cooks, chefs and farmers. Indeed, anyone who cares about their food, where it comes from and what it means for them, their children and grandchildren.
Food Philosophy: An Introduction (California Studies In Food And Culture Ser. #39)
by David M. KaplanFood is a challenging subject. There is little consensus about how and what we should produce and consume. It is not even clear what food is or whether people have similar experiences of it. On one hand, food is recognized as a basic need, if not a basic right. On the other hand, it is hard to generalize about it given the wide range of practices and cuisines, and the even wider range of tastes.This book is an introduction to the philosophical dimensions of food. David M. Kaplan examines the nature and meaning of food, how we experience it, the social role it plays, its moral and political dimensions, and how we judge it to be delicious or awful. He shows how the different branches of philosophy contribute to a broader understanding of food: what food is (metaphysics), how we experience food (epistemology), what taste in food is (aesthetics), how we should make and eat food (ethics), how governments should regulate food (political philosophy), and why food matters to us (existentialism). Kaplan embarks on a series of philosophical investigations, considering topics such as culinary identity and authenticity, tasting and food criticism, appetite and disgust, meat eating and techno-foods, and consumerism and conformity. He emphasizes how different narratives help us navigate the complex world of food and reminds us we all have responsibilities to ourselves, to others, and to animals. An original treatment of a timely subject, Food Philosophy is suitable for undergraduates while making a significant contribution to scholarly debates.
Food Sharing: Chemical Evaluation of Durable Foods (SpringerBriefs in Molecular Science)
by Alessandra Pellerito Ralf Dounz-Weigt Maria MicaliThis book presents the concept of food sharing from a European perspective, and provides a concise analysis of its safety implications and the chemical properties of recovered foods.In our modern world, 33% of the total food produced is lost each year, with serious economic, environmental and social consequences. Food worth approximately 1 trillion USD is wasted per year, and it is estimated that this wasted food could feed more than 3.4 billion people. Considering that 1/10 of the global population still does not have enough money for basic needs, and in view of the impact of consumer behaviour, food retailers and industry in food waste, food sharing appears to be an attractive solution, and several communities have recently been created with the main goal of saving food and giving it to those in need. Despite the positive impact of food sharing, it also raises concerns since recovered foods are subject to spoilage, decay and irreversible chemical-physical transformations.In this book, the authors explore the current situation and the regulatory definition of food sharing in various European countries, presenting the German experience in the city of Magdeburg, where food-sharing networks have been implemented. They also discuss the chemical and safety evaluations of durable foods, and provide a simulation of food waste by comparing a food product with the same food produced with re-worked and still edible raw materials (recovered foods).
Foreclosed: Mortgage Servicing and the Hidden Architecture of Homeownership in America
by Christopher K. OdinetIn Foreclosed, Christopher K. Odinet gives voice to the stories of homeowners that have been neglected, particularly those facing foreclosure and deep financial distress. The book reveals the powerful and often invisible mortgage servicing industry, the tremendous discretionary power it wields over the housing lives of most Americans, and the servicing problems that still persist today. In doing so, it unveils a quiet and dangerous market shift in mortgage servicing - namely, an ongoing move toward a shadow banking sector where regulation is weak - that threatens the stability of our housing finance system. Ultimately, the book demonstrates how the law does not afford homeowners the protection most think and how regulation of these mortgage middlemen remains weak. Foreclosed should be read by anyone concerned with the state of housing and home ownership in the United States.
The Foreclosure Echo: How the Hardest Hit Have Been Left Out of the Economic Recovery
by Linda E. Fisher Judith FoxThe Foreclosure Echo tells the story of the ordinary people whose quest for the American dream was crushed in the foreclosure crisis when they were threatened with losing their homes. The authors, Linda E. Fisher and Judith Fox - each with decades of experience defending low-to-moderate-income people from foreclosure and predatory lending practices - have employed a range of legal, economic, and social-science research to document these stories, showing not only how people experienced the crisis, but also how lenders and public institutions failed to protect them. The book also describes the ongoing effects of the crisis - including vacant land and abandoned buildings - and how these conditions have exacerbated the economic plight of millions of people who lost their homes and have increased inequality across the country. This book should be read by anyone who wants to understand the fallout of the last financial crisis and learn what we can do now to avoid another one.
Foreclosure Survival Guide, The: Keep Your House or Walk Away With Money in Your Pocket
by Amy LoftsgordonIf you're having trouble making your mortgage payments or are already in danger of foreclosure, this guide will give you the practical information you need, including: the ins and outs of foreclosure how to decide if you should try to keep your house programs to help you avoid foreclosure alternatives to foreclosure, such as short sales and deeds in lieu delaying or avoiding foreclosure with bankruptcy, and how to avoid becoming the victim of a foreclosure scams. This edition is updated with the latest information on federal mortgage servicing laws, programs to help homeowners avoid foreclosure, relief for victims of natural disasters, recent court decisions affecting homeowners’ rights, and state foreclosure procedures and timelines.
Foreign Investment Under the Comprehensive Economic and Trade Agreement (Studies in European Economic Law and Regulation #15)
by Makane Moïse Mbengue Stefanie SchachererThis book analyzes the investment chapter of a new type of trade agreement between Canada and the European Union to help readers gain a better understanding of this mega-regional deal, which includes foreign investment protection. It first provides background information on the Comprehensive Economic and Trade Agreement (CETA), particularly focusing on the chapter on foreign investment, including the rules on the entry of investments, their protection and the stringent dispute settlement mechanism. It goes on to explore whether these provisions are a further step toward reforming the current international investment law regime. It also examines the highly innovative part of the agreement: the inclusion of crosscutting issues, such as sustainable development. In addition, it examines the CETA investment chapter from the perspective of non-contracting parties, including Africa, Asia and Latin America. The book is of interest to academics and students in the field of international investment law. It is also an essential resource for government legal advisers, policymakers, business practitioners, and others dealing with international investment law.