Informationstechnologien Als Wegbereiter F R Den Steuerberatenden Berufsstand
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Informationstechnologien Als Wegbereiter F R Den Steuerberatenden Berufsstand
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Author : Christian Bär
language : de
Publisher: Springer-Verlag
Release Date : 2016-02-16
Informationstechnologien Als Wegbereiter F R Den Steuerberatenden Berufsstand written by Christian Bär and has been published by Springer-Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-02-16 with Computers categories.
Die Herausgeber und die Autoren wollen mit dieser Festschrift den Kaufmann, Steuerberater, Wirtschaftsprüfer, Vorstandsvorsitzenden der DATEV eG, Präsident des BITKOM e.V., Träger des Bundesverdienstkreuzes und vor allem den Menschen Professor Dieter Kempf ehren. Die Beiträge dieser Festschrift setzen sich in vielen Facetten und Blickwinkeln mit dem Thema „Informationstechnologien als Wegbereiter für den steuerberatenden Berufsstand“ auseinander. Dabei ist das Spektrum der Beiträge – ähnlich wie der Wirkungskreis von Dieter Kempf – sehr breit gefächert. Da allen Autoren eines gemein ist, eine gewisse persönliche Beziehung zu Dieter Kempf in Verbindung mit einer hohen persönlichen Wertschätzung des Menschen Dieter Kempf, finden in dieser Festschrift auch persönliche Worte ihren Platz.
Methodological Issues In Accounting Research
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Author : Zahirul Hoque
language : en
Publisher: Spiramus Press Ltd
Release Date : 2018-03-26
Methodological Issues In Accounting Research written by Zahirul Hoque and has been published by Spiramus Press Ltd this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-03-26 with Business & Economics categories.
What is my theory? How do I choose a theory? Why and how should I employ a particular method for collecting the empirical data? These basic questions concern everyone involved in research. A research study can be a voyage of discovering or choice of theoretical perspective as well as gathering empirics or facts on a problem or situation. This book provides a good guideline as to why and how to choose a particular theory or method to study an organisational phenomenon such as accounting. All the chapters provide both retrospective and contemporary views by scholars in the field. Each chapter documents the latest developments and research in accounting and control systems and provides valuable insights into methodological perspectives in accounting research. This second edition has also introduced a number of new chapters covering strategy-management control as practice, grounded theory approach, institutional logic and rhetoric, social interaction theory, actor-network theory and practice theory. The book is primarily intended for research students and academic researchers. It can also be used for undergraduate Honours course as well as postgraduate accounting and business methodology courses. Research organisations and consulting firms in accounting and business fields may also find this book useful. The principal aims of this second edition are (1) to update the chapters previously published in 2006 and (2) to introduce new chapters documenting recent developments in accounting research.
Line Item Analysis Of Earnings Quality
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Author : Melumad Nahum
language : en
Publisher: Now Publishers Inc
Release Date : 2009
Line Item Analysis Of Earnings Quality written by Melumad Nahum and has been published by Now Publishers Inc this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with Business & Economics categories.
Line-Item Analysis of Earnings Quality provides a comprehensive summary and analysis of the specific earnings quality issues pertaining to key line item components of the financial statements. After providing an overview of earnings quality and earnings management, Line-Item Analysis of Earnings Quality analyzes key line items from the financial statements. For each key line item, the authors: review accounting principles; discuss implications for earnings quality; evaluate the susceptibility of the item to manipulation; describe analyses and red flags which may inform on the item's quality. Line-Item Analysis of Earnings Quality will prove useful in conducting fundamental and contextual analyses through its analysis and evaluations.
The Grid 2
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Author : Ian Foster
language : en
Publisher: Morgan Kaufmann
Release Date : 2004
The Grid 2 written by Ian Foster and has been published by Morgan Kaufmann this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Computers categories.
"The Grid" is an emerging infrastructure that will fundamentally change the way people think about and use computing. The editors reveal the revolutionary impact of large-scale resource sharing and virtualization within science and industry, and the intimate relationships between organization and resource sharing structures.
Cyber Criminology
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Author : Hamid Jahankhani
language : en
Publisher: Springer
Release Date : 2018-11-27
Cyber Criminology written by Hamid Jahankhani and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-11-27 with Social Science categories.
This book provides a comprehensive overview of the current and emerging challenges of cyber criminology, victimization and profiling. It is a compilation of the outcomes of the collaboration between researchers and practitioners in the cyber criminology field, IT law and security field. As Governments, corporations, security firms, and individuals look to tomorrow’s cyber security challenges, this book provides a reference point for experts and forward-thinking analysts at a time when the debate over how we plan for the cyber-security of the future has become a major concern. Many criminological perspectives define crime in terms of social, cultural and material characteristics, and view crimes as taking place at a specific geographic location. This definition has allowed crime to be characterised, and crime prevention, mapping and measurement methods to be tailored to specific target audiences. However, this characterisation cannot be carried over to cybercrime, because the environment in which such crime is committed cannot be pinpointed to a geographical location, or distinctive social or cultural groups. Due to the rapid changes in technology, cyber criminals’ behaviour has become dynamic, making it necessary to reclassify the typology being currently used. Essentially, cyber criminals’ behaviour is evolving over time as they learn from their actions and others’ experiences, and enhance their skills. The offender signature, which is a repetitive ritualistic behaviour that offenders often display at the crime scene, provides law enforcement agencies an appropriate profiling tool and offers investigators the opportunity to understand the motivations that perpetrate such crimes. This has helped researchers classify the type of perpetrator being sought. This book offers readers insights into the psychology of cyber criminals, and understanding and analysing their motives and the methodologies they adopt. With an understanding of these motives, researchers, governments and practitioners can take effective measures to tackle cybercrime and reduce victimization.
Forensic Analytics
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Author : Mark J. Nigrini
language : en
Publisher: John Wiley & Sons
Release Date : 2020-04-20
Forensic Analytics written by Mark J. Nigrini and has been published by John Wiley & Sons this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-04-20 with Business & Economics categories.
Become the forensic analytics expert in your organization using effective and efficient data analysis tests to find anomalies, biases, and potential fraud—the updated new edition Forensic Analytics reviews the methods and techniques that forensic accountants can use to detect intentional and unintentional errors, fraud, and biases. This updated second edition shows accountants and auditors how analyzing their corporate or public sector data can highlight transactions, balances, or subsets of transactions or balances in need of attention. These tests are made up of a set of initial high-level overview tests followed by a series of more focused tests. These focused tests use a variety of quantitative methods including Benford’s Law, outlier detection, the detection of duplicates, a comparison to benchmarks, time-series methods, risk-scoring, and sometimes simply statistical logic. The tests in the new edition include the newly developed vector variation score that quantifies the change in an array of data from one period to the next. The goals of the tests are to either produce a small sample of suspicious transactions, a small set of transaction groups, or a risk score related to individual transactions or a group of items. The new edition includes over two hundred figures. Each chapter, where applicable, includes one or more cases showing how the tests under discussion could have detected the fraud or anomalies. The new edition also includes two chapters each describing multi-million-dollar fraud schemes and the insights that can be learned from those examples. These interesting real-world examples help to make the text accessible and understandable for accounting professionals and accounting students without rigorous backgrounds in mathematics and statistics. Emphasizing practical applications, the new edition shows how to use either Excel or Access to run these analytics tests. The book also has some coverage on using Minitab, IDEA, R, and Tableau to run forensic-focused tests. The use of SAS and Power BI rounds out the software coverage. The software screenshots use the latest versions of the software available at the time of writing. This authoritative book: Describes the use of statistically-based techniques including Benford’s Law, descriptive statistics, and the vector variation score to detect errors and anomalies Shows how to run most of the tests in Access and Excel, and other data analysis software packages for a small sample of the tests Applies the tests under review in each chapter to the same purchasing card data from a government entity Includes interesting cases studies throughout that are linked to the tests being reviewed. Includes two comprehensive case studies where data analytics could have detected the frauds before they reached multi-million-dollar levels Includes a continually-updated companion website with the data sets used in the chapters, the queries used in the chapters, extra coverage of some topics or cases, end of chapter questions, and end of chapter cases. Written by a prominent educator and researcher in forensic accounting and auditing, the new edition of Forensic Analytics: Methods and Techniques for Forensic Accounting Investigations is an essential resource for forensic accountants, auditors, comptrollers, fraud investigators, and graduate students.
No Ordinary Disruption
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Author : Richard Dobbs
language : en
Publisher: Hachette UK
Release Date : 2016-08-30
No Ordinary Disruption written by Richard Dobbs and has been published by Hachette UK this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-08-30 with Business & Economics categories.
Our intuition on how the world works could well be wrong. We are surprised when new competitors burst on the scene, or businesses protected by large and deep moats find their defenses easily breached, or vast new markets are conjured from nothing. Trend lines resemble saw-tooth mountain ridges. The world not only feels different. The data tell us it is different. Based on years of research by the directors of the McKinsey Global Institute, No Ordinary Disruption: The Four Forces Breaking all the Trends is a timely and important analysis of how we need to reset our intuition as a result of four forces colliding and transforming the global economy: the rise of emerging markets, the accelerating impact of technology on the natural forces of market competition, an aging world population, and accelerating flows of trade, capital and people. Our intuitions formed during a uniquely benign period for the world economy -- often termed the Great Moderation. Asset prices were rising, cost of capital was falling, labour and resources were abundant, and generation after generation was growing up more prosperous than their parents. But the Great Moderation has gone. The cost of capital may rise. The price of everything from grain to steel may become more volatile. The world's labor force could shrink. Individuals, particularly those with low job skills, are at risk of growing up poorer than their parents. What sets No Ordinary Disruption apart is depth of analysis combined with lively writing informed by surprising, memorable insights that enable us to quickly grasp the disruptive forces at work. For evidence of the shift to emerging markets, consider the startling fact that, by 2025, a single regional city in China -- Tianjin -- will have a GDP equal to that of the Sweden, of that, in the decades ahead, half of the world's economic growth will come from 440 cities including Kumasi in Ghana or Santa Carina in Brazil that most executives today would be hard-pressed to locate on a map. What we are now seeing is no ordinary disruption but the new facts of business life -- facts that require executives and leaders at all levels to reset their operating assumptions and management intuition.
Evil
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Author : Julia Shaw
language : en
Publisher: Harry N. Abrams
Release Date : 2020-02-11
Evil written by Julia Shaw and has been published by Harry N. Abrams this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-02-11 with Psychology categories.
Dr. Julia Shaw, a criminal psychologist, uses the latest scientific research to offer a more enlightened and nuanced explanation for why people behave so badly and how we can prevent evil acts by understanding more profoundly how such acts come about - and what truly makes us evil.