European accounting

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  • Thomas Ahrens Ph.D., is a Senior Lecturer in Accounting at the London School of Economics where he has been working since 1996. His research is mostly qualitative. It is broadly concerned with accounting and organisational process. Thomas has compared management accounting practices in contemporary British and German firms and studied the uses of performance measurement systems in a large U.K. restaurant chain. He has also written on comparative and case study research in accounting. Thomas’ latest research project is investigating performance measurement in British and German banks.

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  • In contemporary debates about democratic governance, the concept of accountability is hard to avoid. At least from a European perspective, recent innovations in political and administrative decision-making have multiplied opportunities for citizens to hold to account those who exercise governmental authority. Or so we are told. Whether busy modernizing constitutional structures or realigning public services along market-led lines, our political representatives have proclaimed a new era of open and responsive government.

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  • Eleven million tonnes of waste are produced yearly by the European pulp and paper industry, of which 70% originates from the production of deinked recycled paper. Wastes are very diverse in composition and consist of rejects, different types of sludges and ashes in mills having on-site incineration treatment. The production of pulp and paper from virgin pulp generates less waste but the waste has similar properties to waste from the production of deinked pulp, although with less inorganics [...].

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  • Accurate network trac measurement is required for ac- counting, bandwidth provisioning and detecting DoS at- tacks. These applications see the trac as a collection of flows they need to measure. As link speeds and the number of flows increase, keeping a counter for each flow is too ex- pensive (using SRAM) or slow (using DRAM). The current state-of-the-art methods (Cisco's sampled NetFlow) which log periodically sampled packets are slow, inaccurate and resource-intensive.

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  • (BQ) Part 2 book "Financial accounting" has contents: Cash flow statements; regulatory framework in the UK compared with European examples and the international framework, valuation and performance measurement, control of accounting systems, information technology and accounting, the finale,...and other contents.

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  • The purpose of this chapter is to outline a comprehensive framework for financial statement analysis. Because financial statements provide the most widely available data on public corporations’ economic activities, investors and other stakeholders rely on financial reports to assess the plans and performance of firms and corporate managers. A variety of questions can be addressed by business analysis using financial statements, as shown in the following examples: • A security analyst may be interested in asking: “How well is the firm I am following performing?...

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  • This third edition takes as its theme ‘increasing harmonization in financial statements; mixed comparability and diversity in assurance and corporate reporting’. January 2005 marked a significant stage in the move towards acceptance of international financial reporting standards (IFRS) as the basis for harmonizing financial statements. It was the date from which listed companies in member states of the European Union (EU) were required to apply IFRS in their consolidated financial statements, in place of the accounting standards of their home countries.

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  • Irecently took a European executive to his first U.S. basketball game. Although I had received two tickets in the first row, for the first half of the game I took him to seats up much higher that I had also received tickets for. I wanted him to get an overview of the game before getting close to see the details. My concern was that if we started by being in the front row, he would get lost in the specifics without understanding the overall process. In the business context of this book, over the past several decades, I have been involved in many major mergers and acquisitions—some...

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  • Shortly after my arrival at the OECD in 1996, I came upon the study by Angus Maddison “Monitoring the World Economy 1820–1992”. It is a fascinating and stimulating work providing a complete coverage of the world economy during the period in question. It brought together data of some 56 countries accounting for 93 per cent of the world output and 87 per cent of the world population and world exports. It never left my desk. Probably I was not alone in my appreciation of this quite extraordinary work, as I kept coming on references to it in the work of other authors....

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  • My interest in the relationship between tort law and the implementation of international human rights standards, particularly the European Convention on Human Rights, was prompted by a series of cases decided in the last decade that challenged the English courts to make public authorities accountable for their actions. Perhaps the most notable was the House of Lords’ decision in X v.

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  • We interviewed experts to explain the growth of Luxembourg and Ireland. Tiny Luxembourg grew to be a European mutual fund hub, fueled by favorable bank secrecy and tax laws as well as its central location. The growth of Ireland (Dublin in particular) on the other hand, was driven by a tax advantage given to management companies and a highly educated labor force. In particular, until recently, fund management companies paid a tax of only 10% on their income (relative to a 32% corporate income tax in Ireland) and they were allowed extra deductions for rental...

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  • As the significance of business improvement districts (BIDs) has grown in recent years in the governance of urban and metropolitan areas, not only in North America but also in a variety of European, Asian, and African countries, academic interest in them followed. BIDs are self-assessment districts that are initiated and governed by property or businessowners and authorized by state or local governments to operate in designated urban and suburban geographic areas.

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  • Some twenty five countries have experimented with environmental accounting over the past twenty years. A few European countries have established physical accounting systems which are routinely compiled and applied to economic and environmental policy-making. Many other countries have undertaken more limited or one-time experiments and case studies with monetary environmental accounts, focused on issues such as forestry, soil erosion, and minerals depletion. A few examples suggest the richness of their experience.

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  • Wim A. Van der Stede is the CIMA Professor of Accounting and Financial Management at the London School of Economics. He is actively involved with both the American (AAA) and European (EAA) Accounting Associations, including as President of the AAA Management Section; the AAA Finance Committee; the EAA Doctoral Colloquium; and the EAA Publications Committee. Wim has published extensively in both practitioner and academic journals and has won several awards, including the AAA Notable Contribution to Management Accounting Literature and IFAC’s Article of Merit.

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  • The inclusion of Business Angels in the range of ‘informal’ (as opposed to ‘institutional’) investors provides us an indication that there are potential difficulties in measuring the size of the Business Angel community. Mason and Harrison identify two main problems, identification and definition. Regarding the former, in his seminal work on Business Angels, William Wetzel (1983) notes that the total population of Business Angels is unknown and probably unknowable on account of their invisibility, desire for anonymity, and the undocumented nature of their investing.

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  • Diploma thesis is written and submitted by the students in universities of some countries in continental Europe to get their Diplom degrees. In German speaking countries “Diplom” is equivalent to a combination of Bachelor’s Degree and a Master’s Degree. In Finland and some other Eastern European countries Diplomas are awarded only for Engineers. Most Diploma theses are written on Research work on Engineering, Technology and Science Topics. Diploma Thesis is a compulsory requirement for awarding a Diplom in these nations.

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  • For accounts with managed rates, we can make rate changes immediately if the change is of benefit to you. For accounts with managed rates where the account is a fixed term deposit or denominated in US dollars or another non European Economic Area (EEA) currency, we will personally notify you at least 30 days before making a change to the rate which is not favourable to you. For accounts with managed rates where the account is denominated in sterling, euros or another EEA currency or is not a fixed term deposit, we will personally notify you at least 2 months before...

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  • We examine the causes and consequences of European real estate firms’ decisions to provide investment property fair values prior to the required disclosure of this information under International Financial Reporting Standards (IFRS). We find evidence that investor demand for fair value information—reflected in more dispersed ownership—and a firm’s commitment to transparency increase the likelihood of providing fair values prior to their required provision under International Accounting Standard 40 – Investment Property.

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  • Business Angels increasingly co-invest with other angels and with early stage funds to fill the early- stage equity gap. Business Angel networks (BANs) facilitate the matching of investment demand and supply; they aim to organize and link angels, as well as to attract prospective investment targets (investees) to angels and match both parties for business contacts. Such networks come in a number of forms; some are more like investment clubs, while others are set up on a regional or national basis. Some networks concentrate on a certain industry or sector.

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  • Despite attempts to secure harrnonisation of accounting practice, significant variations in accounting rules and practice continue to arise in European countries, variations which give rise to compliance costs for multinational companies. Firstly, this paper considers the relevance of international accounting harmonisation for European business. It then proceeds to examine accounting regulation in three countries: Spain, Sweden and Austria, highlighting the key regulatory issues of the 'true and fair' view requirement and the link between taxation and accounting.

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