موضوعات
آموزش و پرورش
ادبیات و زبان
پزشکی، دندانپزشکی و داروسازی
تاریخ و جغرافیا
داستان و رمان
دیگر
دین و فلسفه
روانشناسی
ریاضیات و آمار
سلامتی، تناسب اندام و رژیم غذایی
شیمی و پلیمر
علوم اجتماعی و حقوق
علوم زیستی و بیوتکنولوژی
فیزیک و نجوم
کامپیوتر و اینترنت
کتابهای کودکان و داستان
کسب و کار و اقتصاد
کشاورزی و دامپزشکی و غذا
معماری
مهندسی و فناوری
هنر و تئاتر
محصولات
HE ROUTLEDGE HANDBOOK OF ACCOUNTING ETHICS - Original PDF
نویسندگان: خلاصه: 1 INTRODUCTION Eileen Z. Taylor and Paul F. Williams “Ethics” and “morals” are two terms about which there is ambiguity. Some scholars consider the terms to be synonymous. Others make a distinction that ethics pertains to right conduct vis-à-vis others, while morals pertains to one’s personal sense of right conduct; still others reverse that distinction. Philosophers tend to regard the distinction between “ethics” and “morals” to be that ethics pertains to a centuries-old conversation about how we decide what is good and bad, right and wrong, while morals is the content of good and bad, right and wrong. The perspective on “ethics” taken in this book is this latter sense; thus the title Companion to Accounting Ethics. The book’s purpose is not to be a handbook of accounting rights and wrongs but rather a collec- tion of conversations employed by educators to assist students of accounting to become more attuned to accounting’s ethical aspects and to become more critical thinkers about the ethical complexities of the function of accounting in human society. As a social science, accounting is the creation of people, for the purpose of accounting for transactions (generally monetary) between and among groups of people. Accounting does not exist without people, and its rules of the day are determined by people; it is mutable and wholly dependent on both the decisions made by people with economic power and acceptance of those decisions by those same people. Similarly, ethics are enacted by people, and the ethicality of an action is determined by the individual affected by the action, as well as by the collective societal acceptance or rejection of an action. Accounting, because it is people driven, inherently has an ethical component. Every deci- sion about how to account for a transaction at some point affects an individual, either directly or indirectly. For example, decisions about recording revenue affect those whose income is commission-based. Decisions about recording an expense affects taxes paid (and received by the government for the benefit of society). Our primary goal with this book is to call attention to the intersectionality of accounting and ethics and to encourage students and researchers to consider the ethical implications of accounting decisions
Income Inequality, Redistribution and Economic Growth - Original PDF
نویسندگان: خلاصه: This book represents the translation of an essay of mine published in Italian in 20161 with three additions. First, given the complexity of the topics discussed in the essay, in this English edition I deemed it necessary to include a new Chap. 1 which constitutes a short illustration of the plan of the book and that aims at introducing the reader to the fascinating issues of economic inequality, of economic growth and to the intricate mechanisms that link them. Secondly, in the first edition of the book, the empirical part obviously focused on Italian datasets and was dedicated to describing the national situation and the recent trends of inequality and growth in the country. Furthermore, a substantial part of the discussion was centred on the analysis of the possible policies aiming at reducing inequality without negatively affecting growth in Italy with specific references to the Italian fiscal system. In contrast, being directed to a more international audience, in this English edition, I suppressed those parts, and I presented a more general picture of growth and inequality worldwide leaving apart any comment on policies that are more country-specific.
The Profit Magic of Stock Transaction Timing - Original PDF
نویسندگان: خلاصه: Can a $10,000 investment yield $1,000,000 in a year? In five years? If so, what is the risk involved? These are the kinds of questions to which this work is addressed. Such fantastic results are possible in the stock market. Individual issues fluctuate widely enough and often enough to permit this and more. Techniques are presented here that put an average yield on invested capital of 10% per month, well within the realm of possibility. Compounding profits at this rate, such a yield can return $1,000,000 on a $10,000 investment within 50 months. An actual trading experiment will be described using these principles which produced an 8.9% yield per transaction--every 9.7 days. Such a yield, if continued, compounds $10,000 to $1,000,000 in 15 months. If such results can be attained in the market -- why isn't everyone doing it? The answer is complex, but the elements are simple: effort, knowledge and psychological barriers. Any goal this worthwhile requires time and effort. Most investors, amateur and professional do not have the kind of analytical background needed to shear through rumour, opinion, and adage to get at the basis of why stock prices change. And finally, even with knowledge in hand, many investors lack training in the emotion-logic balance required for success. Nevertheless, all of these obstacles can be overcome. It is the purpose of this book to provide you with the essentials. The results are yours if you care to apply yourself with sufficient intensity. Investment operations will be presented here in a deliberately unorthodox manner. We will turn our backs firmly on all cliches, adages, and market lore that will not withstand critical scrutiny. Where necessary, we will not hesitate to form new ones that do fit the facts. You will find here that the big money in investing stems from the principle of "profit compounding:---of short-term trades. It is further shown that this potential cannot be exploited in an optimum manner without a large improvement in transaction-timing capability that cannot be achieved using traditional investment methods. You will be exposed to: a concept of profit maximization; a model of stock price motion with prediction implications; an explanation of why chart patterns form---and how to use this knowledge to your profit; step-by-step methods for using the price-motion model to generate definite "wait," "buy," "hold," "sell," "sell short," "cover short," and "protect profit" signals; an explanation of why moving averages work and how to design your own for use in transaction timing; a complete trading method: how to select issues, how to analyse them for action signals, and how to improve your chances of turning and keeping a profit; the extent to which you should be concerned by chance factors, whether or not you should sell in case of war or financial crisis; the reasons why psychological considerations can affect your profits and what you can do about it; an introduction to numerical analysis and spectral analysis, upon which the results on the book are based. The problems of trading techniques and methods are dealt with directly. Enough methods and references are included to permit further research if desired.
The Economics of Optimal Growth Pathways Evaluating the Health of the Planet’s Natural and Ecological Resources - Original PDF
نویسندگان: خلاصه: If you are a natural resource manager of, say, four acres of cropland or two hectares of forest stand, how would you manage it over your planning time horizon? This is the first and most fundamental question you have to answer in your brain before you get your hands and feet down and dirty. Any reasonable answer would encompass many future time periods, that is, beyond the single present time period, as well as a possibility of convert- ing it to another land use at one future period or even selling it (Ricardo 1817; von Thunen 1826; Faustmann 1849). The economics of optimal growth pathways, the book in your hands or on your kindle presently, is written to provide a rational answer to this question faced by the respective natural resource manager. The scope of this book is, however, far greater than cropland farming or forest manage- ment. This book starts with “four acres” of cropland in Chap. 2, continues to the nation’s economy from Chap. 8 onwards, and ends big with the planet’s atmosphere and the global economy from Chap. 11. The purview of this book falls on the planet’s resources and the economic systems built upon it.
History of Economic Ideas From Adam Smith to Paul Krugman - Original PDF
نویسندگان: خلاصه: xv Introduction Economic Science is the Social Science that studies the activities of people associ- ated with the creation of goods and services, with the real-world economic and financial transactions, both at the individual and collective levels. Economic Science is based on one or more theories, which are shaped, co-constructed or replaced with each other with the aid of quantitative analysis (mathematics, statistics, economet- rics, experiments, etc.). Economic Theory, in turn, is an abstract description of the functioning of the extremely complex real world, where new scientific knowledge does not emerge from ‘nowhere’ but arises out of existing knowledge, in a dialectical relationship with the ‘existing’ and very often to its negation. Therefore, science develops and evolves as a ‘living organism’, and often one scientific theory is followed by another in continuity, extension or even opposition to the previous one. Therefore, in order to have a body of knowledge for understanding Economics, we must delve into the various individual ‘truths’ of each theory and, therefore, we must look back to the work of earlier thinkers, within a science that is constantly evolving. This journey of the formation of Economic Theory cannot be seen independently of its social context, since it is within this context that Economic Science has devel- oped, in response to the social conditions that prevailed and their evolution. Therefore, an Economic Theory without knowledge of the deeper internal as well as external causal relationships that have shaped the existing theories would lead to a sterile view.
Geography of Happiness A Spatial Analysis of Subjective Well-Being - Original PDF
نویسندگان: خلاصه: Recent advances in spatial analysis have led to a growing interest in applying geocomputation methods to complex issues (Du et al., 2020), often defined over large datasets framing socioeconomic variables (Ekbia et al., 2015) and the natural environment (Bryan et al., 2011). Much of this work has been carried out to optimize decision-making and lead to a better quality of life, economic growth and social stability (Higgins et al., 2014; Rosu et al., 2015; Ahlfeldt et al., 2020). Thanks to the advances of computational power, spatial analysis has reached a new stage, where nonlinear modelling approaches combined with stochastic modelling allow for a better understanding of the geographical environment (Silva et al., 2020) and there- fore foster more accurate decision-making (Carver, 2019). This decision-making has focused predominantly on sustainable development, leading to better life quality, where spatial information on the natural environment has brought a key role, partic- ularly in ecology, to understand the present and offer a more sustainable future. From an anthropocentric perspective, wellbeing is the relation of humankind’s social, economic, and environmental stability, maximizing the opportunities for sustainable development while leading to better life quality. This holistic approach of wellbeing closely rem
An Essay on China’s Development After the Demographic Golden Age - Original PDF
نویسندگان: خلاصه: Su Shi, a well-known ci poet of the Song Dynasty, wrote a seven-character quatrain: “It is a range viewed in face and peaks viewed from the side, assuming different shapes viewed from far and wide. Of Mountain Lu we cannot make out the true face, for we are lost in the heart of the very place”. The poem not only depicts the picturesque scenery of Mountain Lu and contains the dialectical idea that those closely involved in something cannot see it clearly, but also provides people with ways and means to observe things, giving the poem an enduring appeal. When we look at the past four million years of human evolution, the trajectory of humanity before they reach the pinnacles of achievements in economic, technological, cultural, and social dimensions today, we may find out there are three distinct eras. As is known to many, an economic era is not defined by what is produced, but by how and what kind of tools are used for production. As the production tools typical of an era vary, so does the capital an economy depends on for growth. We may roughly divide the economic development of humanity into three eras, characterized by hand tools and natural capital, by machine tools and production capital, and by intellectual tools and human capital, respectively. In the era of hand tools, agrarian and prior forms of society—which span from primitive, slave to feudal societies—relied mainly on natural capital. Natural capital provides natural means of living and production, and the multiplication of popula- tion is mainly reflected in the size of the workforce. Therefore, ancient and medieval civilizations appeared mostly in places with fertile land, abundant precipitation, mild climate, convenient land and water transportation, a dense population and large labor force. Cases in point are the five cradles of civilizations, namely, ancient Mesopotamia along the Tigris and Euphrates, ancient Egypt along the Nile Valley, ancient India along the Ganges River, ancient China along the Yellow River, and ancient Greece. The prosperity of the Seljuk Empire, the Russian Empire, and the French Empire in the Middle Ages could also be attributed to their superiority in natural capital and population
The Emergence of a Tradition: Essays in Honor of Jesús Huerta de Soto, Volume II Philosophy and Political Economy - Original PDF
نویسندگان: خلاصه: Only a small minority of people, in our experience, know what Jesús’s full name is. Due to some idiosyncrasies of Spanish naming conventions, this group is dominated by Spaniards. To aid the non-Spanish speaker, a brief explanation of his name is necessary. All Spanish surnames are composed of two parts. The first part is the father’s first surname, and the sec- ond is the mother’s first surname. The general form for all Spanish names becomes [first name] [paternal first surname] [maternal first surname]. Thus, all children have a different surname than their mothers and fathers, though this surname will include elements of both through their respective paternal branches. The children of Juan Garcia Fernandez and Sofia Gonzalez Martin, for example, would all have the surname Garcia Gonzalez. Jesús Huerta de Soto Ballester was born to Jesús Huerta Ballester and Concepción de Soto Acuña. His birth name was Jesús Huerta de Soto, and (after marrying Sonsoles Huarte) his children would have the surname Huerta Huarte. With six children, this linguistically challenging surname would have not been an isolated difficulty. After marriage, Jesús made the decision to legally change the order of his surnames. (This bureaucratic process is not straightforward, nor is it common.) As a result of this change, his first surname, Huerta de Soto, now includes elements of both his father’s and his mother’s names. His second surname, Ballester, is from his father. While the name remains essentially the same (Jesús Huerta de Soto at birth versus Jesús Huerta de Soto Ballester today), the change in ordering meant that the family name passed down to his children would be “Huerta de Soto” instead of “Huerta.” This also applies to their descendants. In all but the most formal situations in Spain, use of only the first surname
Global Economic Challenges 6th International Conference on Banking and Finance Perspectives, Cuenca, Spain - Original PDF
نویسندگان: خلاصه: Price movements in the energy market are crucial because energy plays a vital role in the world’s economies and human life. The high volatility in energy prices since the 1990s is due to several historical developments, including the deregulation of energy markets, the Asian financial crisis in 1997, and the 2008 global financial crisis (Lien et al., 2016; Lang & Auer, 2019) have increased the need for an appro- priate protection strategy. Hedging by using futures contracts makes the problem of “finding an appropriate hedge ratio” vital. In calculating the optimal hedge ratio (OHR), estimations are mostly based on the average (expected) relationship between spot and futures prices. This approach ignores the tail distribution of the variables (Lien et al., 2016; Shrestha et al., 2018). However, the widely documented non- normal distribution of financial variables makes considering the quantiles of the variables essential. To fill this gap, we used the recently developed quantile-on- quantile (Q-Q) (Sim & Zhou, 2015) approach to estimate the minimum-variance (MV) hedge ratio for crude oil, natural gas, and gasoline markets. Besides, to have a better understanding of the relationship between these variables, we examined long-run and causal relationships by using methods that consider the distribution of the variables.آیا کتاب مورد نظر هنوز بر روی سایت قرار نگرفته است؟ جای نگرانی نیست! کافی است بر روی گزینه سفارش کتاب کلیک کرده و درخواست خود را ثبت کنید. در کمتر از چند ساعت کتاب شما را آماده خواهیم کرد.