text on international financial reporting. It is primarily designed for undergraduate
and postgraduate courses in comparative and international aspects of
accounting. We believe that a proper understanding requires broad overviews (as in
Part I), but that these must be supported by detailed information on real countries
and companies (as in Parts II to IV) and across-the-board comparisons of major
topics (as in Parts V and VI).
This book was first published in 1981.
Chapter 18 decribes international aspects of financial management. In this chapter you will understand how exchange rates are quoted and what they mean, know the difference between spot and forward rates, understand purchasing power parity and interest rate parity and the implications for changes in exchange rates, understand the types of exchange rate risk and how they can be managed, understand the impact of political risk on international business investing.
The publication of the very first issue of a new journal is always an exciting
and eagerly awaited event. International Trade and Business Law Journal
publishes articles, comments, case notes, and book reviews on foreign law,
comparative law, and international trade law. This first issue contains articles
on the International Sales Convention (Honnold), European Monetary Union
(Follak), quality and title warranties in transfers of computer software
(Adams), and legal aspects of foreign investment in Vietnam (Trai Le)....
This volume includes nine papers that were prepared as part of a research
project on international aspects of taxation, undertaken by the National Bu-
reau of Economic Research. The authors present new empirical studies of
effects of tax policy on decisions of multinational corporations in three areas:
international financial management, investment, and income shifting. This
research was the focus of a conference attended by academics, policymakers,
and representatives of international organizations. The conference was...
THIS BOOK ELABORATES a law and economics–based theoretical under-
standing of the structure of the international legal system. The need for
such a work is clear. Political science has only recently reengaged with in-
ternational law. Economics has not sought to explain international law
broadly, although it has made forays into international trade law, while law
and economics has only addressed limited aspects of international law. In-
ternational legal theory itself has until recently been mired in a stale and
equipoised debate between natural law and positive law.
Risk is an important
aspect of any business
operation. Without taking
business risks, growth and
profi t would be almost
impossible. It permeates all
of the fundamental business
challenges companies face,
from recruiting the best
people to managing the
business’ fi nance. However,
the best companies are not
those that avoid risk, but
rather those that understand
and control the risks they are
This book sets out to explain the most foundational aspect of interna-
tional law in international relations terms. By doing so it goes straight to
the central problem of international law – that although legally speaking
all States are equal, socially speaking they clearly are not. As such it is an
ambitious and controversial book which will be of interest to all interna-
tional relations scholars and students and practitioners of international
The survey was completed in July & August 2006 and is building on similar
surveys conducted in 2001 and 2003.
In 2006, we organised the survey as a joint initiative with the Czech Institute
of Internal Auditors (ČIIA).
Our objective is to provide an independent forum to report on key trends, and
emerging issues regarding many aspects of the Internal Audit (“IA”) function
in various industry segments operating in the Czech Republic.
In this chapter, you will learn how companies launch and manage international production. You will also: Understand how firms acquire the physical resources and products they need, explore aspects of the business environment that affect international production, and examine potential sources of financing international activities.
After completing this chapter, students will be able to: Explain the significance of culture for international business, identify the sociocultural components of culture, discuss the significance of religion to businesspeople, explain the cultural aspects of technology,…
Mixing quantitative and qualitative analysis, it explores a range of key factors that affect the ROC’s self-defense capabilities and suggests ways that the United States can effectively contribute to improving the odds in Taipei’s favor. This report was written as part of a project on assessing Taiwanese defense needs, sponsored by the Smith Richardson Foundation. Research for the report was conducted within the International
.The research described in this report was sponsored by the Smith Richardson Foundation and was conducted under the auspices of the International Security and Defense Policy Center within the RAND National Security Research Division (NSRD). NSRD conducts research and analysis for the Office of the Secretary of Defense, the Joint Staff, the Unified Commands, the defense agencies, the Department of the Navy, the Marine Corps, the U.S. Coast Guard, the U.S. Intelligence Community, allied foreign governments, and foundations....
Chapter 15 provides knowledge of international marketing channels. What you should learn from chapter 15: The variety of distribution channels and how they affect cost and efficiency in marketing, the Japanese distribution structure and what it means to Japanese customers and to competing importers of goods, How distribution patterns affect the various aspects of international marketing,...
This chapter examines the development of international trade theory from the seventeenth century through the second half of the twentieth century. The main goals of this chapter are to: Outline and critically evaluate the major theories that attempt to explain 1) why nations should engage in international trade and 2) the patterns of international trade; show, via simple examples, the case for free trade and how all countries can benefit from free trade; discuss aspects of international trade that do not fit the theory of trade and find some explanations for their apparent conflict;...
Chapter 6 - Comparative accounting. After reading this chapter, you should be able to: Describe some aspects of the environment in which accounting operates in five countries, China, Germany, Japan, Mexico, and the United Kingdom; explain the nature of the accounting profession in the selected countries; discuss the mechanisms in place for regulating accounting and financial reporting in the selected countries.
Chapter 6 - Comparative accounting. In this chapter, the learning objectives are: Describe some aspects of the environment in which accounting operates in five countries: China, Germany, Japan, Mexico, and the United Kingdom; explain the nature of the accounting profession in the selected countries; discuss the mechanisms in place for regulating accounting and financial reporting in the selected countries;...
The purpose of this chapter is to discuss the various aspects of financing. The chapter covers both the local and international sources of financing that are available to public and private buyers, including the various private and nonprofit financial institutions.The chapter also examines such offshore financial centers as the Euromarket and the Asian Dollar Market.
The second edition of the Internal Auditing Handbook was published in December 2003 and
reﬂected the signiﬁcant changes in the ﬁeld of internal auditing over the last few years. This
detailed handbook comprised over 700 pages of text covering all aspects of the work of the ‘new
look’ internal auditors who carry the weight of a heightened expectation from society on their
shoulders. The Essential Handbook of Internal Auditing is a...