From The Companies Act Of 1929 To The Companies Act Of 1948 Rle Accounting

Author: Paul Bircher
Publisher: Routledge
ISBN: 1134609167
Size: 79.68 MB
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The accounting provisions of the Companies Act 1948 (CA48) represented a major change from the provisions of preceding company legislation, the Companies Act 1929 (CA29). CA48 contained radically different accounting and auditing provisions from those of any previous enactment and represented a substantial stride forward in generally accepted accounting standards. Until the publication of this book the explanation of the changes in CA48 was one that had remained relatively unexplored. This book examines the historical process which brought these regulatory changes about.

Relevant Accounting Concepts And Applications Rle Accounting

Author: Harvey S. Hendrickson
Publisher: Routledge
ISBN: 1134748604
Size: 34.94 MB
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C. Rufus Rorem, (1894-1988) was a pioneer in the development of group medical insurance and pre-paid health care. At the time the concepts were radical, but in 1937 he became head of the American Hospital Association's committee on hospital services, which fostered the first prepaid hospitalization plans in New York and other cities, followed in the 1940's by doctors' group practice. This collection includes out of print and difficult to access primary and secondary sources on Rorem’s work, including his 1929 dissertation which presents his major, and still relevant writings on financial accounting theory and practice in a comprehensive, integrated context.

Unlocking Company Law

Author: Susan McLaughlin
Publisher: Routledge
ISBN: 9781138609631
Size: 49.95 MB
Format: PDF
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Unlocking Company Lawis accessible and precise, and is the ideal resource for learning and revising Company Law. The UNLOCKING THE LAW series is designed specifically to make the law accessible. Each chapter contains: * aims and objectives; * activities such as self-test questions; * charts of key facts to consolidate your knowledge; * diagrams to aid memory and understanding; * prominently displayed cases and judgments; * chapter summaries; * a glossary of legal terminology; * essay questions with answer plans. The series covers all the core subjects required by the Bar Council and the Law Society for entry onto professional qualifications as well as popular option units.

Law And Practice Of Investment Treaties

Author: Andrew Paul Newcombe
Publisher: Kluwer Law International
ISBN: 9041123512
Size: 68.96 MB
Format: PDF, Kindle
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Foreign investors enjoy the protection of a vast network of international investment agreements (IIAs) supplemented by the general rules of international law. Under IIAs, states must accord foreign investors substantive standards of promotion and protection. In addition, IIAs provide an investor-state arbitration mechanism that allows foreign investors to enforce these standards against host states. In response to disputes arising under the IIA regime, since the early 1990s a significant body of arbitral jurisprudence has developed. This book provides a comprehensive and systematic explanation of these standards of treatment, taking into account developments in treaty practice and arbitral jurisprudence. Where possible, the authors critically examine the applicable principles emerging from treaty practice and jurisprudence. The book focuses on the substantive protections accorded to foreign investors and investments. Among the many specific issues and topics that arise in the course of the analysis are the following: the origins and evolution of the international investment treaty framework; the interaction between international and national law in the resolution of IIA disputes and the interpretation of IIAs; the role IIAs play in investment liberalization and their interaction with other areas of international economic law; the relationship between treaty and customary international law standards; the development of norms of non-discrimination and minimum standards of treatment, including fair and equitable treatment; the meaning of expropriation and conditions for lawful expropriations; the rules relating to transfer of funds, performance requirements and transparency; and exceptions and defences to investment treaty obligations. International business and other investors will greatly appreciate the in-depth information and insightful guidance in this solidly useful book. It will also be welcomed by jurists and students as a significant milestone in the articulation of principles in a quickly growing field of international law.

How The Law Works

Author: Gary Slapper
Publisher: Routledge
ISBN: 1317218019
Size: 19.85 MB
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‘How the Law Works is a gem of a book, for law students and for everyone else. It is a must read for anyone interested in how society is shaped and controlled via law.’ Dr Steven Vaughan, solicitor, Senior Lecturer, Birmingham Law School ‘How the Law Works is a comprehensive, witty and easy-to-read guide to the law. I thoroughly recommend it to non-lawyers who want to improve their knowledge of the legal system and to potential students as an introduction to the law of England and Wales.’ HH Judge Lynn Tayton QC Reviews of the first edition: ‘A friendly, readable and surprisingly entertaining overview of what can be a daunting and arcane subject to the outsider.’ The Law Teacher ‘An easy-to-read, fascinating book . . . brimful with curios, anecdote and explanation.’ The Times How the Law Works is a refreshingly clear and reliable guide to today’s legal system. Offering interesting and comprehensive coverage, it makes sense of all the curious features of the law in day to day life and in current affairs. Explaining the law and legal jargon in plain English, it provides an accessible entry point to the different types of law and legal techniques, as well as today’s compensation culture and human rights law. In addition to explaining the role of judges, lawyers, juries and parliament, it clarifies the mechanisms behind criminal and civil law. How the Law Works is essential reading for anyone approaching law for the first time, or for anyone who is interested in an engaging introduction to the subject’s bigger picture.

Two Hundred Years Of Accounting Research

Author: Richard Mattessich
Publisher: Routledge
ISBN: 1135980586
Size: 22.95 MB
Format: PDF, ePub, Mobi
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This is the first and only book to offer a comprehensive survey of accounting research on a broad international scale for the last two centuries. Its main emphasis is on accounting research in the English, German, Italian, French and Spanish language areas; it also contains chapters dealing with research in Finland, the Netherlands, Scandinavia, Russia, Poland and the Ukraine as well as Argentina and Japan. In a time of financial globalization, familiarity with accounting research in countries beyond the English language boundary is no less important than familiarity with the recent, comprehensive research activity in the English language area. It also offers a survey of the present state of the art (from empirical to analytical accounting and from such esoteric subjects as gender issues to the archaeology of accounting); finally, it casts a glance into the future.

Explaining Financial Scandals

Author: Vincenzo Bavoso
Publisher: Cambridge Scholars Publishing
ISBN: 1443864684
Size: 77.40 MB
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The explosion of the global financial crisis in 2007–08 reignited the urgency to reflect on the origins and causes of financial collapses. As the events in the above period triggered an economic meltdown that is still ongoing, comparisons with the Great Crash of 1929 started to abound. In particular, the externalities that a broad spectrum of societal groups had to bear as a consequence of various banking failures highlighted the necessity of a more inclusive and balanced regulation of firms whose activities impact on a wide range of stakeholders. The book is centred on the proposal of a paradigm, the “enlightened sovereign control”, that provides a theoretical, institutional and substantive framework as a response to the legal issues analysed in the book. These stem primarily from the analysis of two sequences of events (the 2001–03 wave of “accounting frauds” and the 2007–08 global crisis) which represent the background upon which modern financial scandals are explained. This is done by highlighting a number of common denominators emerging from the case studies (Enron and Parmalat, Northern Rock and Lehman Brothers) which all led to financial instability and scandals and illustrated the legal issues identified in the book. The research is grounded on the initial recognition of theoretical themes in the field of corporate and financial law, which eventually link with the more practical events examined. Through this multifaceted approach, the book contends that the occurrence of financial crises during the last decade is essentially rooted in two main problems: a corporate governance one, represented by the lack of effective control systems within large public firms; and a corporate finance one identified with the excesses of financial innovation and related abuses of capital market finance. Research conducted in this book ultimately seeks to contribute to current debates in the areas of corporate and financial law, through the proposals of the “enlightened sovereign control” paradigm.

Law For Non Law Students

Author: Keith Owens
Publisher: Routledge
ISBN: 1135338671
Size: 42.58 MB
Format: PDF, ePub
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Law for Non-Law Students is written in a clear and readable style and aims to make the law understandable for readers at undergraduate or comparable level. It explains the practical influences under which the law has been formed,so that the student will be better able to understand why the law has developed in the way that it has. It gives lots of straightforward examples as to how the law works in practice and aims to equip students with the ability to appraise the effectiveness of the law in a particular circumstance rather than simply providing a list of rules for the student to regurgitate at exam time. The facts of the more important cases are given in some detail to enable the student to appreciate the range of factors which the court may have taken into account in reaching its decision. The new edition has been updated to take account of all recent developments, both in relation to statute and to case law. Certain chapters, particularly in the area of sale of goods, have been substantially rewritten and expanded in an attempt to give more detail, while at the same time remaining student-friendly. New chapters on Agency and Negligence have been added. brThis new edition should be suitable for most courses which have a law element.

Export Import Theory Practices And Procedures

Author: Erdener Kaynak
Publisher: Routledge
ISBN: 1134730470
Size: 45.24 MB
Format: PDF, Kindle
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Learn the ins and outs of the export-import business! Export-Import Theory, Practices, and Procedures is a comprehensive and in-depth analysis of international trade theories and techniques. International trade professionals, researchers, students, and members of chambers of commerce will benefit from concepts and theories that explain international trade operations and give clearly defined goals and procedures for your business. This excellent text offers chapter summaries, references, World Wide Web addresses, and features learning aids such as figures, tables, vignettes, and other illustrations to help you compete in the global marketplace and better educate students in the field. With this informative text, you will explore trade agreements such as the GATT/WTO, NAFTA, and the European Economic Community (EEC), and how they affect trade. For example, you will read about the investment and intellectual property policies, as well as rules on government procurements, safeguards, and services of NAFTA. Export-Import Theory, Practices, and Procedures examines export-import marketing and strategy concepts from setting up businesses to solving typical international logistics and transportation questions. Other areas you will examine include: documentation, risks, and different forms of insurance price setting in international trade export sales contracts documenting export-import trade the risks of foreign trade exchange rates and international trade methods of payment for exporting and importing goods the benefits and theories of countertrade the entry process for imports import relief to domestic industry Export-Import Theory, Practices, and Procedures covers everything you need to know to start and run an export-import business. With over 100 tables and figures and a plethora of Web sites and Internet addresses to visit, this excellent text assists you in understanding the theories, practices, and procedures of exporting and importing to help you make informed and profitable business decisions.

Research Methods In Accounting

Author: Malcolm Smith
Publisher: SAGE
ISBN: 1526415755
Size: 10.76 MB
Format: PDF, ePub, Docs
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Designed specifically for accounting students and researchers, Research Methods in Accounting is a unique text used by over 10,000 students that provides a thorough understanding of the research process. Using practical and real life examples from industry, it outlines the relevant methods that can be applied and offers a dedicated chapter on publishing your research. New to this edition: New examples and updated content on the use of archival methods and accounting processes A new section on mixed methods research Expanded coverage of structural equation modelling and partial least-squares analysis Further discussion on the topic of theoretical foundations when choosing between research methods Suitable for students at advanced undergraduate and postgraduate levels, as well as accounting research practitioners.