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Acid Mine Drainage in South Africa: Development Actors, Policy Impacts, and Broader Implications (SpringerBriefs in Environmental Science)
by Suvania NaidooThis SpringerBrief focuses on Acid Mine Drainage (AMD) in the three basins in the Witwatersrand, South Africa. It provides a background to AMD and its impactsfrom a social science perspective. The South African government and non-governmental organizations' response to AMD is assessed, as well the socio-economic and developmental effects of AMD. This volume, which is based on the author's Master's dissertation at UNISA, involves interviews with a range of experts in the field from government departments, environmental organisations (activists), the private sector (mining), tourism sector and the agricultural sector. The book discusses existing policy documents on AMD and provides recommendations in response to the many socio-economic impacts which have not been fully addressed. A literature review on the global context of AMD is provided. South Africa's water systems are already severely harmed by climate change, different forms of pollution, and poorly managed sanitation systems. For these reasons, the country is becoming increasingly water-stressed and therefore, water will continue to become much scarcer in the future. As a result of AMD's continued impact on South Africa's water systems, as a technical or scientific matter as well as the policy implications for the mining sector, water security and socio-economic sustainability has become a highly contested issue.
The Acid King (Simon True)
by Jesse P. PollackReal stories. Real teens. Real consequences. A murder in a small Long Island town reveals the dark secrets lurking behind the seemingly peaceful façade in this latest installment of the Simon True series.On June 19, 1984, seventeen-year-old Ricky Kasso murdered Gary Lauwers in what local police and the international press dubbed a &“Satanic Sacrifice.&” The murder became the subject of several popular songs, and television specials addressed the issue of whether or not America&’s teens were practicing Satanism. Even Congress got in on the act, debating Satanic symbolism in songs by performers like AC/DC and Ozzy Osbourne. &“The country is in crisis!&” screamed the pundits. After all, it was the height of the Reagan era and Nancy Reagan&’s &“just say no&” campaign was everywhere. But what this case revealed were bigger problems lurking at the heart of suburban America. Ricky Kasso wasn&’t a bad kid, but he was lost. To feel better, he started smoking pot, moving on from that to PCP and LSD. He ended up living on the streets and thinking he had nothing to lose. Gary Lauwers went from being a victim of bullying to using drugs to fit in, and finally robbery—but then he made the mistake of stealing from Ricky, and from that moment on, his fate was sealed. A few months later, Gary went into the woods behind the park with Ricky and two other boys. Only three of them came out. The subsequent police investigation and accompanying media circus turned the village upside down. It shattered the image of an idyllic small town, changed the way neighbors viewed each other, and recast the War on Drugs.
Acid Attacks in Britain, 1760–1975 (World Histories of Crime, Culture and Violence)
by Katherine D. WatsonThis Palgrave Pivot examines the history of the largely urban offence once known as vitriol throwing because the substance most commonly used was strong sulphuric acid, oil of vitriol. A relatively rare form of assault, it was motivated largely by revenge or jealousy and, because it was specifically designed to blind and mutilate, commonly targeted the victim’s face. The incidence of what was thus widely acknowledged to be an exceptionally cruel crime plateaued in the period 1850–1930 amid a sometimes surprisingly lenient legal response, before declining as a result of post-war social changes. In examining the factors that influenced both the crime and its punishment, the book makes an important contribution to criminal justice history by illuminating the role of gender, law and emotion from the perspective of both victim and perpetrator.
The Achilles Heel of Democracy: Judicial Autonomy and the Rule of Law in Central America
by Bowen Rachel E.Featuring the first in-depth comparison of the judicial politics of five under-studied Central American countries, The Achilles Heel of Democracy offers a novel typology of 'judicial regime types' based on the political independence and societal autonomy of the judiciary. This book highlights the under-theorized influences on the justice system - criminals, activists, and other societal actors, and the ways that they intersect with more overtly political influences. Grounded in interviews with judges, lawyers, and activists, it presents the 'high politics' of constitutional conflicts in the context of national political conflicts as well as the 'low politics' of crime control and the operations of trial-level courts. The book begins in the violent and often authoritarian 1980s in Guatemala, El Salvador, Honduras, and Nicaragua, and spans through the tumultuous 2015 'Guatemalan Spring'; the evolution of Costa Rica's robust liberal judicial regime is traced from the 1950s.
Achieving Sustainable E-Government in Pacific Island States (Public Administration and Information Technology #27)
by Rowena Cullen Graham HassallThis book analyzes the common set of obstacles to the development and integration of government Information and Communication Technology (ICT) projects and effective e-government initiatives in developing countries. It draws on the expertise and experience of more developed states in the Pacific, notably Australia and New Zealand, both highly rated in global rankings for e-government and active in a variety of e-government development projects across the region. There has been a general failure to identify priorities and align projects with local needs in ICT/e-government projects. Small Island Developing States (or SIDS) present a unique problem in terms of e-government. Not only do they suffer from a common set of barriers to ICT development such as their remoteness, geographical dispersion, moist tropical climates, largely rural populations, and lack of ICT capacity and infrastructure, but are also dependent on external agencies for investment, and must negotiate with powerful donors who have conflicting agendas. E-government is widely regarded as 'transformational', increasing efficiency, productivity, accountability, economic growth, and citizen involvement. But while the governments of SIDS are committed to harnessing ICTs for effective government and economic development, they face major challenges in establishing successful e-government initiatives, due to the problems outlined above, coupled with a lack of HR capacities and appropriate strategies and policies. Drawing on the experience of the states mentioned above, as well as regional quasi-governmental bodies, nongovernmental organizations (NGOs), aid agencies, and the private sector, the book will be of interest to researchers and students in the fields of e-government, public administration, political science, communication, information science, and social media.
Achieving Justice in the U.S. Healthcare System: Mercy is Sustainable; the Insatiable Thirst for Profit is Not (Library of Public Policy and Public Administration #13)
by Arthur J. DyckThis book focuses on justice and its demands in the way of providing people with medical care. Building on recent insights on the nature of moral perceptions and motivations from the neurosciences, it makes a case for the traditional medical ethic and examines its financial feasibility. The book starts out by giving an account of the concept of justice and tracing it back to the practices and tenets of Hippocrates and his followers, while taking into account findings from the neurosciences. Next, it considers whether the claim that it is just to limit medical care for everyone to some basic minimum is justifiable. The book then addresses finances and expenditures of the US health care system and shows that the growth of expenditures and the percentage of the gross national product spent on health care make for an unsustainable trajectory. In light of the question what should be changed, the book suggests that overdiagnosis and medicalizing normal behavior lead to harmful, costly and unnecessary interventions and are the result of unethical behavior on the part of the pharmaceutical industry and extensive ethical failures of the FDA. The book ends with suggestions about what can be done to put the U.S. health care system on the path to sustainability, better medical care, and compliance with the demands of justice.
Achieving Biodiversity Protection in Megadiverse Countries: A Comparative Assessment of Australia and Brazil (Routledge Studies in Biodiversity Politics and Management)
by Paul Martin Márcia Dieguez Leuzinger Solange Teles da Silva Gabriel Leunziger CoutinhoThis volume systematically analyses why legal doctrines for the protection of biodiversity are not sufficiently effective. It examples implementation in Australia and Brazil, two megadiverse countries with very differing legal and cultural traditions and natural environments. Substantial effort goes into the development and interpretation of legal doctrines for the protection of biodiversity in national and international law. Despite this, biodiversity continues in steep decline. Nowhere is this more evident than in megadiverse countries, such as Australia and Brazil, which possess the greatest number and diversity of animals and plants on Earth. The book covers a wide range of topics, including farming, mining, marine environments, indigenous interests and governance. Achieving Biodiversity Protection in Megadiverse Countries highlights specific causes of underperformance in protecting diverse terrestrial and marine environments. It provides proposals for more effective implementation in these two jurisdictions, relevant to other megadiverse territories, and for biodiversity protection generally. Each chapter was written by teams of Australian and Brazilian authors, so that similar issues are considered across both jurisdictions, to provide both country-specific and generalisable insights. Achieving Biodiversity Protection in Megadiverse Countries will be of great interest to students and scholars of environmental law and governance and biodiversity conservation, as well as policymakers, practitioners and NGOs working in these fields.
ACA Ethical Standards Casebook
by Barbara Herlihy Gerald CoreyAbsolutely required reading for all counselors, clinicians, and counselors-in-training, the seventh edition of this fully updated, top-selling text provides a detailed examination of the newly revised ACA Code of Ethics.
Accused: My Fight for Truth, Justice & the Strength to Forgive
by Mark Dagostino Tonya CraftThis is the true story of a woman who prevailed against the most heinous accusations imaginable.Tonya Craft, a Georgia kindergarten teacher and loving mother of two, never expected a knock on her door to change her life forever. But in May 2008, false accusations of child molestation turned her world upside down. The trial that followed dragged her reputation through the mud and lent nationwide notoriety to her name.Tonya's life spiraled into a witch-trial nightmare in which she was deemed guilty before her innocence could be determined by a jury. Her children were taken away without even a goodbye, and her own daughter was forced to take the stand against her in a courtroom. The situation seemed hopeless, and Tonya was shell-shocked and heartbroken. But that didn't keep her from finding the strength to fight.Over the course of two terrifying years, Tonya rallied to take charge of her own defense, flying across the country and knocking on doors on a desperate quest for answers, and defying her own lawyers on more than one occasion. Tonya's goal was not only to avoid conviction; it was to clear her name, and, most of all, regain custody of her children.Accused is about more than Tonya's shocking trial and fight for justice. It is the story of a mother's extraordinary love, the faith that sees her through it all, and the forgiveness that sets her free.
Accused
by Brittany DuckerOn the afternoon of May 11, 2011, students at Liberty High School in Louisville, Kentucky, discovered a body, facedown and lifeless in a drainage ditch. Within minutes, police officers descended on to school grounds and encountered one of the most violent scenes in their careers. In the hours that followed, the body was identified as fourteen-year-old Terrence (Trey) Zwicker. ACCUSEDtells the story of a family’s dysfunction that resulted in a brutal and stomach-churning act. Joshua Gouker wasted no time regaining custody of his son, Joshua. Within weeks of that placement, Trey Zwicker was dead. Trey’s step-father, Joshua Gouker, and fifteen-year-old step-brother, Joshua Young, were charged with arguably one of the most heinous crimes in that area’s recent history. Young, a former honor student and high school wrestler, stood accused of murdering his own step-brother at his father’s bequest. But who was really guilty? ACCUSED author Brittany Drucker utilizes her experience as a criminal defense attorney in the Louisville area to offer revealing evidence and telling insights into the backgrounds of Trey Zwicker, Joshua Young and Joshua Gouker. Drucker addresses the alleged sociopathic tendencies of Gouker, who was gifted with the apparent ability to charm and puppeteer those around him. In addition
Accused (A. Scott Fenney)
by Mark Gimenez'Scott, it's Rebecca. I need you.'After years of silence, Texan lawyer Scott Fenney receives a devastating phonecall from his ex-wife. She has been accused of murdering her boyfriend, Trey - the man she left Scott for - and is being held in a police cell. Now she is begging Scott to defend her.Scott is used to high-stakes cases, but this one is bigger than anything he has handled before. If Rebecca is found guilty, she will be sentenced to life imprisonment. Her future is in his hands. As he prepares to take the stand in the most dramatic courtroom appearance of his life, Scott is forced to question everything he believes to get to the truth - to save the life of the ex-wife he still loves....
Accused (A. Scott Fenney)
by Mark GimenezScott, it's Rebecca. I need you.'After years of silence, Texan lawyer Scott Fenney receives a devastating phonecall from his ex-wife. She has been accused of murdering her boyfriend, Trey - the man she left Scott for - and is being held in a police cell. Now she is begging Scott to defend her.Scott is used to high-stakes cases, but this one is bigger than anything he has handled before. If Rebecca is found guilty, she will be sentenced to life imprisonment. Her future is in his hands. As he prepares to take the stand in the most dramatic courtroom appearance of his life, Scott is forced to question everything he believes to get to the truth - to save the life of the ex-wife he still loves....
Accused (Rosato & DiNunzio)
by Lisa ScottolineACCUSED is the first legal thriller in New York Times bestseller Lisa Scottoline's Rosato & DiNunzio series.Fiona Gardner was murdered six years ago in what appeared to be an open-and-shut case. The man condemned pleaded guilty. But Fiona's sister, Allegra, is convinced he is innocent.As Allegra turns to the lawyers at Rosato & Associates, newly promoted partner Mary DiNunzio knows Allegra's parents are against revisiting the case. And only the foolhardy would dare to go up against the one of the most powerful families in the country.But the women at Rosato & Associates can't resist an underdog. It will take a team of utterly unstoppable lawyers, plus the help of a thirteen-year-old genius, to discover if justice really was served all those years ago...Lisa Scottoline revolutionised crime fiction when she introduced her all-female law firm, Rosato & Associates. Now Bennie Rosato, Mary DiNunzio, Judy Carrier, and Anne Murphy are back with all cylinders firing in this fabulous new spin-off series.
Accused (Rosato & DiNunzio)
by Lisa ScottolineACCUSED is the first legal thriller in New York Times bestseller Lisa Scottoline's Rosato & DiNunzio series.Fiona Gardner was murdered six years ago in what appeared to be an open-and-shut case. The man condemned pleaded guilty. But Fiona's sister, Allegra, is convinced he is innocent.As Allegra turns to the lawyers at Rosato & Associates, newly promoted partner Mary DiNunzio knows Allegra's parents are against revisiting the case. And only the foolhardy would dare to go up against the one of the most powerful families in the country.But the women at Rosato & Associates can't resist an underdog. It will take a team of utterly unstoppable lawyers, plus the help of a thirteen-year-old genius, to discover if justice really was served all those years ago...Lisa Scottoline revolutionised crime fiction when she introduced her all-female law firm, Rosato & Associates. Now Bennie Rosato, Mary DiNunzio, Judy Carrier, and Anne Murphy are back with all cylinders firing in this fabulous new spin-off series.(P)2018 Headline Publishing Group Ltd
Accused
by Lisa ScottolineNew York Times bestselling and Edgar Award–winning author Lisa Scottoline revolutionized crime fiction when she introduced her all-female law firm of Rosato & Associates, thrilling readers with her twisty, fast-paced plots and capturing their hearts with her cast of strong and relatable female characters. Now Bennie Rosato, Mary DiNunzio, Judy Carrier, and Anne Murphy are back with all cylinders firing in Accused. Mary Dinuzio has just been promoted to partner and is about to take on her most unusual case yet, brought to the firm by a thirteen-year-old genius with a penchant for beekeeping Allegra Gardner’s sister Fiona was murdered six years ago, and it seemed like an open-and-shut case: the accused, Lonnie Stall, was seen fleeing the scene; his blood was on Fiona and her blood was on him; most damningly, Lonnie Stall pleaded guilty But Allegra believes Lonnie is innocent and has been wrongly imprisoned. The Gardner family is one of the most powerful in the country and Allegra’s parents don’t believe in reopening the case, so taking it on is risky But the Rosato & Associates firm can never resist an underdog Was justice really served all those years ago? It will take a team of unstoppable female lawyers, plus one thirteen-year-old genius, to find out
The Accusation Model Before the International Criminal Court
by Hanna KuczyńskaThis book examines how the functioning of the International Criminal Court has become a forum of convergence between the common law and civil law criminal justice systems. Four countries were selected as primary examples of these two legal traditions: the United States, England and Wales, Germany and Poland. The first layer of analysis focuses on selected elements of the model of accusation that are crucial to the model adopted by the ICC. These are: development of the notion of the prosecutor's independence in view of their ties to the countries and the Security Council; the nature and limits of the prosecutor's discretional powers to initiate proceedings before the ICC; the reasons behind the prosecutor's choice of both defendants and charges; the role the prosecutor plays in the procedure of disclosure of evidence and consensual termination of proceedings; and the determinants of the model of accusation used during trial and appeal proceedings. The second layer of the book consists in an analysis of the motives behind applying particular solutions to create the model of accusation before the ICC. It also shows how the model of accusation gradually evolved in proceedings before the military and ad hoc tribunals: ICTY and ICTR. Moreover, the question of compatibility of procedural institutions is addressed: In what ways does adopting a certain element of criminal procedure, e. g. discretional powers of the prosecutor to initiate criminal proceedings, influence the remaining procedural elements, e. g. the existence of the dossier of a case or the powers of a judge to change the legal classification of the criminal behavior appearing in the indictment?
Accusation (A Raquel Rematti Legal Thriller #3)
by Paul BatistaUSA Today Best-Selling Author An icon's life implodes—at two in the morning World renowned, revered actor Aaron Julian is awakened at two a.m. by his agent who informs him that he has been accused of sexual harassment. Young actresses will break the story on prime-time TV that morning—with their lawyer, the attorney who led the charge in the priests' sexual abuse cases. Aaron and his celebrity pop-singer wife, Veda, vehemently deny the charges, and hire powerful defense lawyer Raquel Rematti. But when the plaintiffs' lawyer is murdered in Central Park, the stakes skyrocket and the conspiracies spiral out of control. Despite revelation after revelation, Aaron continues to proclaim his innocence. And in his defense, Rematti uses every tool in the legal system to produce courtroom drama that is unparalleled. The outcome—impossible to predict—is guaranteed to stun and to linger with you for a long time.Fans of John Grisham and Scott Turow will devour this cutting-edge thriller While Accusation can be read as a standalone novel, here is the publication order of Paul Batista's legal thrillers:Death's WitnessExtraordinary RenditionThe Borzoi Killings (Raquel Rematti #1)Manhattan LockdownThe Warriors (Raquel Rematti #2)Accusation (Raquel Rematti #3)
The Accredited Counter Fraud Specialist Handbook
by Martin Tunley Mark Button Andrew Whittaker Jim GeeThe most complete, step-by-step guide to the ACFS qualificationThe Accredited Counter Fraud Specialist Handbook is the only guide designed to support all mandatory elements of the ACFS qualification, in-depth and step-by-step. Written by recognized industry leaders, this book focuses specifically on the practitioner's role in fraud investigation in England and Wales, providing complete information about each stage in the investigative process. Readers gain access to all of the information needed to successfully complete the ACFS qualification, and to develop an awareness of the key skills required to undertake efficient, legally compliant, professional investigations. The book includes a Directory of Useful Information, featuring legislation, codes of practice, model forms, and more.As incidence of fraud continues to rise, many organisations are recruiting more Counter Fraud Specialists, and mandating Continuous Professional Development for established CFSs. The Accredited Counter Fraud Specialist (ACFS) is a recognized qualification in the field, and is mandatory for investigators in many organisations throughout the public and private sectors. The Accredited Counter Fraud Specialist Handbook is a complete guide to the qualification, both for CPD and first-time qualifiers.Gain a deeper understanding of the legislation related to fraud and investigationLearn the surveillance and intelligence gathering techniques that build a solid caseReview the rules of evidence and statement taking guidelinesFollow courtroom procedures and prepare a thorough prosecution fileThe professional qualification of ACFS, which is endorsed by the Counter Fraud Professional Accreditation Board, requires both practical and written assessments that demonstrate successful knowledge transfer and understanding of all key concepts of the investigative process. For anyone tasked with the responsibility of countering fraud, The Accredited Counter Fraud Specialist Handbook is a comprehensive guide to the investigative process.
Accounting Thought and Practice Reform: Ray Chambers’ Odyssey (Routledge New Works in Accounting History)
by Frank Clarke Graeme William Dean Martin E PerssonRaymond John Chambers was born just over a century ago on 16 November 1917. It is more than fifty years since his first classic, Accounting, Evaluation and Economic Behavior, was published, more than forty since Securities and Obscurities: Reform of the Law of Company Accounts (republished in 1980 as Accounting in Disarray) and over twenty since the unique An Accounting Thesaurus: Five Hundred Years of Accounting. They are drawn upon extensively in this biography of Chambers’ intellectual contributions, as are other of his published works. Importantly, we also analyze archival correspondence not previously examined. While Chambers provided several bibliographical summaries of his work, without the benefits of reviewing and interspersing the text with correspondence materials from the Chambers Archive this study would lack an appreciation of the impact of his early childhood, and nuances related to his practical (including numerous consultancies) and academic experiences. The ‘semi-biographical narrative’ codifies article and editorial length exercises by the authors drawing on parts of the archive related to theory development, measurement and communication. Other parts are also examined. This allows us to respond to those critics who claim his reforms were naive. They further reveal a man of theory and practice, whose theoretical ideas were solidly grounded on observations from his myriad interests and experiences. Many of his practical experiences have not been examined previously. This approach and the first book-length biography differentiates this work from earlier analyses of Chambers’ contribution to the accounting literature. We provide evidence to support the continued push for the reforms he proposed to accepted accounting thought and practice to ensure accounting is the serviceable technology so admired by Pacioli, Da Vinci and many other Renaissance pioneers. It will be of interest to researchers, educators, practitioners and regulators alike.
Accounting Regulation in Japan: Evolution and Development from 2001 to 2015 (Routledge Focus on Accounting and Auditing)
by Masatsugu Sanada Yoshihiro TokugaLittle has been published on accounting standards in Japan and how they have developed. The purpose of this study is to construct a historical narrative of the interplay between accounting standards in Japan and theories of regulation. The authors demonstrate that delegation of the authority for accounting standard setting to the private sector in Japan is incomplete, and thus, the role of the public sector remains important. In the discussion about IFRS implementation in Japan, the movement in the United States, industry opinions, and ideological conflict between fair value versus historical cost play important roles. These elements combined led to the ambiguous coexistence of four sets of accounting standards in Japan. First, by using an explaining-outcome process-tracing method, the authors examine how these sets of standards occurred and explore the significance of each. Second, they deliver an explanation of this unique coexistence through the lens of theories of regulation. In doing so, they provide an overview of the history of the recent development of accounting regulation in Japan and offer an up-to-date response to current affairs or policy debates in Japan that have been rapidly changing. Providing a rare insight into accounting regulation in Japan, an IFRS non-application country, this concise text will be of great interest to researchers and advanced students in international accounting and accounting regulation.
Accounting Fraud: Bilanzmanipulationen praxisorientiert verstehen und mit Datenanalysen frühzeitig erkennen, aufklären und verhindern
by Carola Rinker Patrick Müller Frank MünkerDieses Buch beschreibt, welche typischen Fälle von Bilanzmanipulationen auch im Alltag von Konzernen und KMUs vorkommen können, durch Mitarbeiter und Dienstleister. Das Bewusstsein für Accounting Fraud ist oft nicht vorhanden. In diesem Buch werden branchentypische Besonderheiten der Bilanz und GuV aufgegriffen. Die Autoren erläutern verschiedene Manipulationsarten und zeigen, wie diese aufgedeckt werden können. Zudem wird erklärt, welche Maßnahmen Unternehmen zur Früherkennung und Prävention ergreifen können, beispielsweise durch den Einsatz forensischer Datenanalyse. Dieses Buch veranschaulicht, wie wichtig es für Praktiker ist, sich dem Thema zu widmen, auch anhand von Praxisbeispielen.
Accounting for the Public Interest: Perspectives on Accountability, Professionalism and Role in Society (Advances in Business Ethics Research #4)
by Steven MintzThis volume explores the opportunities and challenges facing the accounting profession in an increasingly globalized business and financial reporting environment. It looks back at past experiences of the profession in attempting to meet its public interest obligation. It examines the role and responsibilities of accounting to society including regulatory requirements, increased emphasis on corporate social responsibility, accounting fraud and whistle-blowing implications, internationalization of public interest obligations, and providing the education needed to be successful. The book incorporates an ethical dimension in making these assessments. Its focus is a conceptual, theoretical one drawing on classical philosophy, the sociology of professions, economic theory, and the public interest dimension of accountants as professionals. The authors of papers are long-time contributors to the annual symposium on Research in Accounting Ethics sponsored by the Public Interest Section of the AAA.
Accounting for Sustainability: Asia Pacific Perspectives (Eco-Efficiency in Industry and Science #33)
by Ki-Hoon Lee Stefan SchalteggerThis book advances the understanding of corporate sustainability and challenges and roles of sustainability accounting in the Asia-Pacific region. The Asia-Pacific region has shown fast economic growth for several decades which is expected to continue. In this context, Asia has become the "production engine" of the global economy. At the same time scientific reports reveal that some planetary boundaries are crossed, for example relating to biodiversity and climate change. Companies in the Asia-Pacific region are therefore increasingly challenged to reduce their environmental impacts, to document their social contribution and to contribute to sustainable development. Key approaches to identify sustainability problems and challenges, to support improvement processes and to back up sustainability contributions include accounting and reporting. In contrast to the high relevance of accounting and reporting for corporate sustainability for the Asia-Pacific region, academic research has so far been dominated by Western researchers and pre-dominantly dealt with Western and Japanese cases and approaches. It is thus time to take account of Asian perspectives on accounting and reporting for sustainability in the Asia-Pacific region.
Accounting for M&A: Uses and Abuses of Accounting in Monitoring and Promoting Merger (Routledge Studies in Accounting)
by Amir Amel-Zadeh Geoff MeeksSpending on M&A has, in aggregate, grown so fast that it has even overtaken capital expenditure on increasing and maintaining physical assets. Yet McKinsey, the leading management consultancy, reports that "Anyone who has researched merger success rates knows that roughly 70% fail". The idea that businesses might be using huge and increasing sums of shareholders’ money for an activity which more often than not leads to failure calls into question the information on which M&A decisions are based. This book presents statistical studies, case material, and standard-setters' opinions on company accounting before, during and after M&A. It documents the manipulation of annual accounts by acquirers ahead of share for share bids, biased forecasts of post-merger earnings by bidders, and devices to flatter earnings when recording the deal. It explores the challenges for standard-setters in regulating information flows during and after M&A; and for account-users wishing to learn from financial statements how a deal has affected performance. Drawing on a wide range of international examples, this readable book is targeted not just at accounting specialists, but at anyone who is comfortable reading the serious financial press, is intrigued by what is going on in the massive M&A market, and concerned to achieve better informed M&A. As such it might be of particular interest to business executives, lawyers, bankers and investors involved in M&A as well as graduate students interested in researching or learning about the role of accounting in M&A.
Accounting for Biological Assets (Routledge Focus on Business and Management)
by Rute Gonçalves Patrícia Teixeira LopesThis book explores accounting for biological assets under IAS 41 – Agriculture, and explains the recent adjustments introduced by the IASB which allow firms to choose between cost or revaluation models concerning mature bearer plants. Identifying the firm and country-level drivers that inform the disclosure and measurement practices of biological assets, this concise guide examines the value relevance of measuring those assets at fair value. It also analyses how firm and country-level drivers explain the differences in the disclosure level and practices used to measure biological assets under IAS 41. Finally, it evaluates whether there is a difference in the relevance of biological assets among the listed firms with high and low disclosure levels on biological assets. Based on a major international study of a wide selection of firms and country-level drivers, this book is vital for standard setters, stakeholders, students, accountants and auditors who need to understand disclosure and measurement practices of biological assets under IAS 41.