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In this volume a wide range of topics in particle physics, string theory and cosmology and their interconnections is covered.
These proceedings consist of plenary rapporteur talks covering topics of major interest to the high energy physics community and parallel sessions papers which describe recent research results and future plans.
useful for UPSC, IAS, PCS, Civil Services Exams.
Now in its second edition, this publication gives readers a broad and basic understanding of the key issues for each International Accounting Standard. It summarizes each standard, providing a quick reference for managers and executives in the private and public sectors who may not have a strong background in accounting. Each chapter also contains a case study that illustrates the practical application of key concepts in a particular standard. This gives the non-technical reader the tools to participate in discussions on the appropriateness or application of a standard in a given situation. The reader can also evaluate the effect that applying a given standard will have on the financial results and position of a division or an entire enterprise.
Accounting irregularities are at the heart of those kinds of frauds that hit financial statements and include misstatement, misclassification as well as misrepresentation. In essence, they involve manipulation of accounting data, description or disclosure in order to distort the true financial picture of the organization in question. This book provides an in-depth practical reference, designed for litigators, investigators, auditors, accountants and other professionals who need to understand and combat accounting irregularities and to uphold the integrity of financial statements. Regulators will find this book an essential source of ideas and references when considering reforms. Educators and students will see this book as an alternative, inspiring way of understanding accounting and how to stay alert for accounting irregularities. The first two chapters introduce the basics of accounting irregularities in the context of the financial reporting environments, and generally accepted accounting principles in the UK and Hong Kong. Perpetrators often seek ways to creating financial illusions in four common directions - selling more, costing less, owning more and owing less as discussed in Chapters 3 to 6. The seventh chapter considers various ways that perpetrators manipulate the classification and disclosure of financial statements. Chapter 8 explores three scenarios of accounting irregularities - tax evasion, theft and commercial dispute. The concluding chapter sets out the deterrents to accounting irregularities in two dimensions. At the micro-level, deterrents are implemented within the authority of the organization in question, whilst the macro-level deterrents refer to the external environment beyond the controls of any individual organization.
The third volume of this yearbook provides articles, comments, and analyses of developments throughout the previous year. A special focus section highlights the most significant legal issues raised by the formation of a single currency in the ongoing process of economic and monetary union in the European Union. Authors of major articles in this edition include Thomas Baxter of the New York Federal Reserve Bank, Professor Richard Dale of the University of Southampton, John Berchild of Sheppard, Mullin, Richter and Hampton (Los Angeles), and Professor Marc Steinberg of SMU School of Law. Commentary is provided on subjects including international financial standards and the transition economies, legal and practical aspects of recovering debt from Russian financial institutions, New Zealand's alternative approach to banking supervision, and regulation of foreign bank access in China. Recent developments, as with previous editions, cover all major areas of the world. This year includes analysis of China's new securities law, the development of the Financial Supervisory Authority in the UK, regional integration and trade liberalisation in southern Africa, and problems created by government intervention in the Hong Kong stock market. This volume will appeal to anyone with an interest in international financial and economic law throughout the world, a subject to which this volume, as with its predecessors, makes a significant contribution.