Forensic Genetics in the Governance of Crime

Helena Machado

The introductory chapter offers a detailed description of the themes that the reader can expect to find in this book, and a discussion of the social and academic relevance of the role and use of forensic genetic technologies in the criminal justice system. This introductory chapter provides the key concepts for the discussion of how developments in the application of forensic genetics can be understood as part of wider shifts in how the governance of criminality is enacted and made visible through the symbolic power invested in science and technology.

Sustainability Standards and Global Governance : Experiences of Emerging Economies

Archna Negi, Jorge Antonio Pérez-Pineda, Johannes Blankenbach

The questions agreed by editors and authors in 2015 which this book seeks to answer remain most pertinent: How can public mandatory regulation for sustainability and voluntary standards for the same purpose be designed to promote complementarity between public and private collective action and thus accelerate change? What is the role of global norm-setting institutions, such as the WTO, to ensure that the growing number of voluntary private standards that in fact regulate access to global trade and value chains does not create new barriers? How to ensure that sustainability standards and regulations of dominating markets support innovation in exporting firms in the South and at the same time do not hinder the creation of locally adapted rules and standards for sustainability? How to better understand the needs of smallholders in agriculture and SMEs and enable them to participate in growing sustainability markets? Do corporate social responsibility commitments and sustainability reporting help to align companies’ core objectives and performance indicators with the SDGs? The book provides some answers to these questions, which hopefully will be picked up by its readers, in academia, in public policy and companies’ strategies, and in everyone’s practice, to achieve the accelerated action we need. The book’s insights also inevitably lead to new research questions that can contribute to new and enhanced learning processes

Sustainable Development Goals and Human Rights

Markus Kaltenborn

The 2030 Agenda’s Sustainable Development Goals and international human rights are connected to each other in many different ways. The contributions of this volume analyse this interdependency by addressing each aspect from a more human rights-focused angle and a development-policy angle. The comparative approach underlying the contributions sheds light both on similarities and differences between these two dimensions and therefore provides a broader perspective on the relationship between development policy and international human rights protection.More than a decade ago, the Human Rights Quarterly published an article with the illustrative headline “Ships passing in the night” written by Philip Alston, professor at New York University and meanwhile UN Special Rapporteur on extreme poverty and human rights.1 The article described the relations—or, to be more precise—the ‘lack’ of relations between the human rights community and the development community: Both groups of scholars, politicians and activists work in many respects on the same issues and have similar objectives, but they hardly know of each other and therefore often act separately

Urban Planning Against Poverty : How to Think and Do Better Cities in the Global South

Jean-Claude Bolay

Urban planning was implemented in Europe and Northern America during the nineteenth century with the objective of bringing order and coherence to cities that were experiencing a whole revolution: new industries, urban sprawl, migratory flows from rural areas to urban settlements. Without entering into too much detail, it is important to underline that urban planning was essentially conceived as a technical instrument and as a spatial methodology to organize space, without paying much attention to social problems. This approach and accompanying specialization of competences were transferred to developing and emerging countries throughout the twentieth century, oblivious of the problems of another kind and another magnitude faced by cities in the South.On the basis of these presuppositions, this book intends to examine urban planning as it is practiced today in Southern countries, from a double perspective: (1) how conceptual and methodological precepts can be questioned when applied to different societal contexts than those they were originally intended for, (2) how to re-invent urban planning so that this instrumentation be really useful to the cities of the South in their fight against poverty and segregation while fostering a more sustainable and inclusive urban development. This reflection is very important in any urban context, but it is particularly urgent that it be addressed in small and medium sized cities that lack the human and financial resources to tackle these issues.

Microfinance 3.0: Reconciling Sustainability with Social Outreach and Responsible Delivery

Doris Köhn (Editor)

This book focuses on the achievements, current trends and further potential of microfinance to scale-up and serve many more clients with financial services that enable them to improve their living conditions. The book asks what it takes to achieve sustainable impact: to know your clients and to understand their needs, to treat them in a fair and transparent way, and to safeguard the synthesis between the financial and social dimension of sustainable microfinance. The book also sheds light on the future funding landscape and what is necessary to bring more commercial funders on board while ensuring that these new funders will continue the commitment to responsible finance.While being forward looking, the book reflects the debate on core values of microfinance, triggered by recent criticisms of an approach that was hailed as a panacea in the beginning and which had proved over time as one of the most effective models of development finance. These criticisms emerged over signs of overheating in some markets, particularly the 2010 events in Andhra Pradesh, and turned into an assumption of a worldwide microfinance crisis, putting seriously at stake the good reputation microfinance had enjoyed so far. Half of the world, and 80 percent of the poor, are excluded from formal financial services. This means that they have to rely on the age-old, informal alternatives that can be unreliable and expensive. Microfinance 3.0 is a highly welcome contribution to the frontiers of financial inclusion – a world in which poor households in the informal economy can access and use the broad range of financial services they need to create livelihoods, smooth consumption, and better manage risks. Tilman Ehrbeck, CEO CGAP (Consultative Group For The Poor)

Accounting for Non-Accountants: a manual for managers and students

Graham Mott

Accounting and finance have a language of their own with a variety of statements and techniques that can mystify non-accounting colleagues. This new edition, like its predecessors, is written primarily for those non-financial students and managers who need to know about finance and accounting in any organization. The aim is to cut through as much of the jargon as possible and explain the various statements and techniques in a straightforward manner that requires no prior training. This seventh edition is being updated after a period of public debate as to the manner in which a firm’s financial affairs and dubious financing strategies are reported. A number of company failures, alleged wrongdoings among large companies, such as Enron, Hollinger and Northern Rock, have posed various questions about the reliability of published accounts. From the mid-1990s the Accounting Standards Board introduced Financial Reporting Standards (FRSs), which alongside Sarbanes-Oxley have made great inroads into this practice. It will take some time before all contentious areas are covered, but we now have 30 new standards relating to the profit and loss account, the balance sheet, the cash flow statement, and a number of specific items disclosed therein. There are three parts to this book. The first part deals with the types of statement found in the annual report and their interpretation. These include profit and loss account, balance sheet, cash flow, inflation adjustments and performance measures. Some chapters have been rewritten to provide a sharper focus on each financial statement and to reflect recent changes in accounting practice. Not only is the purpose of these statements explained, but also the principles underlying their preparation and their limitations. A new chapter has been included here on performance measures to embrace the topics of benchmarking and non-financial indicators. The second part of the book deals with the nitty-gritty of management accounting and introduces terminology and techniques likely to confront an operational manager. To play a team role in the planning and control of those resources for which they are held responsible, managers need to know about the costs of products and the running costs of their departments. We therefore need to look at how firms cost products and services before progressing to the planning and control techniques of standard costing and budgetary control. Many decisions are based on an ad hoc analysis of costs to determine the best course of action and marginal costing is an appropriate technique here. The final part of the book deals with the techniques of financial management, which concentrate on the efficient use of capital. This covers the cost of capital for the particular capital structure adopted by a business; the management of working capital; and the procedures for capital investment appraisal. Also included in this third part of the book are chapters on business taxation and overseas transactions. The efficiency with which a company carries out all these operations is reflected in its profit and loss account and ultimately in the value of that company’s shares. Financial management also has wider ramifications in a company’s ability to attract new capital and offer career development opportunities to its personnel. Most of the book is relevant to any form of business organization, large or small, in both the public and the private sector. Employees of public bodies will, however, find the chapters on financial ratios, share values and taxation largely irrelevant, although their organization may come into contact with the private sector or with its accounting techniques. I am very pleased that this book has been used for more than 20 years as an introductory text on finance and accountancy for non-financial students and managers. It is recommended reading on a variety of business and management courses, and technical degree courses, at a number of colleges and universities. I hope you enjoy this new seventh edition.

Accountants’ Handbook Volume One: Financial Accounting and General Topics

D. R. Carmichael, O. Ray Whittington, Lynford Graham

The eleventh edition of Accountants’ Handbook continues the tradition established in the first edition over 82 years ago of providing a comprehensive single reference source for understanding current financial statement and reporting issues. It is directed to accountants, auditors, executives, bankers, lawyers, and other preparers and users of accounting information. Its presentation and format facilitates the quick comprehension of complex accounting-related subjects updated for today’s rapidly changing business environment. This edition of the Handbook continues the presentation of two soft-cover volumes; this edition contains a total of 49 chapters. To provide a resource with the encyclopedic coverage that has been the hallmark of this Handbook series, this edition again focuses on financial accounting and related topics, including those auditing standards and audit reports that are the common ground of interest for accounting and business professionals.

An Introduction to Managerial Accounting: Solutions Manual

Brewer Garrison Noreen

Managerial accounting is concerned with providing information primarily to managers for their use internally in the organization for the purposes of strategy, planning, implementation and control. Financial accounting is concerned with providing information primarily to investors, creditors, and others outside of the organization.

Introduction to financial accounting

Charles T. Horngren, Gary L. Sundem,, John A. Elliott, Donna R. Philbrick

Financial Accounting: an Introduction to Concepts, Methods, and Uses

Roman L. Weil, Katherine Schipper, Jennifer Francis

International Corporate Finance: M&A, Private Equity, Banking & Finance, Tax, Antitrust

Marco De Benedetti ...[et al.]

Handbook of Recent Advances in Commodity and Financial Modeling: Quantitative Methods in Banking, Finance, Insurance, Energy and Commodity Markets

Giorgio Consigli (editor), Silvana Stefani (editor), Giovanni Zambruno (editor)

The Basics of Finance: An Introduction to Financial Markets, Business Finance, and Portfolio Management

Frank J. Fabozzi, Pamela Peterson Drake

The purpose of this book is to provide an introduction to financial decision making, and the framework in which these decisions are made. The Basics of Finance is an accessible book for those who want to gain a better understanding of this field, but lack a strong business background. In this book, we cover the essential concepts, tools, methods, and strategies in finance without delving too far into theory. In Basics of Finance, we discuss financial instruments and markets, portfolio management techniques, understanding and analyzing financial statements, and corporate financial strategy, planning, and policy. We explain concepts in various areas of finance without getting too complicated. We explore, in a basic way, topics such as cash flow analysis, asset valuation, capital budgeting, and derivatives. We also provide a solid foundation in the field of finance, which you can quickly build upon. Along the way, we provide sample problems—Try it! Problems so that you can try out any math that we demonstrate in the chapter. We also provide end-of-chapter questions—with solutions easily accessible on our web site—that test your knowledge of the basic terms and concepts that we discuss in the chapter. Solutions to end-of-chapter problems can be downloaded by visiting www.wiley.com/go/petersonbasics. Please log in to the website using this password: Petersonbasics123. The Basics of Finance offers essential guidance on financial markets and institutions, business finance, portfolio management, risk management, and much more. If you’re looking to learn more about finance, this is the place to start. We thank Glen Larsen, Professor of Finance at the Kelley School of Business, Indiana University, for coauthoring with us the section on relative valuation in Chapter 19.

Money, Banking, and International Finance

Kenneth R. Szulczyk

I taught Money & Banking and International Finance several times, and I converted my lecture notes into a textbook. Consequently, instructors can use this textbook for courses in Money & Banking, or International Finance or some hybrid in between them. Furthermore, financial analysts and economists could refer to this book as a study guide because this book contains concise information, and all facts and analysis are straight to the point, explaining how governments and central banks influence the exchange rates, the interest rates, and currency flows. The Financial Crisis severely impacted the world’s financial markets that are still felt in 2014. I included many examples from the 2008 Financial Crisis, when many U.S. banks and financial institutions teetered on bankruptcy. Unfortunately, the financial crisis has not ended, and it continues affecting the world’s economies and financial markets.

Introduction to Business Taxation: Finance Act 2005

Chris Jones

This book provides all the material you need for the CIMA Professional Development Certificate in Business Taxation. Within each chapter you will find some examples for you to try, to test you on the important rules covered in the chapter. At the end of each chapter, there is a short summary which contains a “pocket digest” of the rules covered within the chapter. These individual summaries form a comprehensive overview of the syllabus. As this manual has been written specifically to cover all areas of the syllabus we are confident you will find this an invaluable tool leading to success in the examination.