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Annual Report on the Development of the Indian Ocean Region: Modi’s India (Research Series on the Chinese Dream and China’s Development Path)

by Rong Wang Cuiping Zhu

This book focuses on international relations in the Indian Ocean region and covers many policy aspects of Modi’s India. Written by leading scholars of international and Indian Ocean studies, this annual report includes both a strategic review and the major events and related data in this region. It also discusses the origin, aims, frameworks and regional and global impact of India’s development under the Modi administration, offering readers a full and authentic picture of the most recent developments in India.This year’s Annual Report is the fourth of this kind and the only one to include the Indian Ocean region of China.

Annual Report on the Development of the Indian Ocean Region: 21st Century Maritime Silk Road (Current Chinese Economic Report Series)

by Rong Wang Cuiping Zhu

This report, written by senior scholars of international studies and Indian Ocean studies, focuses on international relations in the Indian Ocean region and covers many aspects of the 21st-Century Maritime Silk Road. The report covers strategic reviews, major events and related data in this region, as well as the origin and aims, frameworks and regional and global impacts of the 21st-Century Maritime Silk Road. The contributors hail from five prominent institutes in China. Together they provide the readers a comprehensive and authentic picture of the 21st-Century Maritime Silk Road. This year’s Annual Report is the third in the series and the only one that focuses exclusively on the Indian Ocean region in China.

Annual Report on the Development of the Indian Ocean Region: Indo-Pacific: Concept Definition and Strategic Implementation (Research Series on the Chinese Dream and China’s Development Path)

by Cuiping Zhu

The report was written by senior scholars of international studies and Indian Ocean studies and focuses on international relations in Indian Ocean region and covers many aspects of “Indo-Pacific”. The report includes both strategic review and major events and related data in this region. This book also includes the origin, the aims, frameworks and regional and global impact of “Indo-Pacific”. The book includes the authors from 5 different institutes in China which provide readers with a full and authentic picture of “Indo-Pacific” most recent development. This year’s Annual Report is the Sixth of this kind and the only one which covers exclusive on the Indian Ocean region in China.

Annual Report on the Development of the Indian Ocean Region: Assessment of Indian Ocean International Environment (Research Series on the Chinese Dream and China’s Development Path)

by Cuiping Zhu

This book focuses on assessing China’s international environment in the Indian Ocean including political, economic and secure environments through examining the characteristics of the international environment in the Indian Ocean. It figures out that there are four new changes and characteristics from the perspective of the current international environment in the Indian Ocean. Firstly, the turmoil in the security situation in the Indian Ocean has not been eased, but also showed signs of deterioration. Secondly, the strategic competition of the major powers in the Indian Ocean region has been exacerbated. Thirdly, the USA will remain the largest contributing variable in the international environment of the Indian Ocean in the future. Fourthly, India, a biggest country in the region, is becoming a major variable affecting the international environmental change in the Indian Ocean. This book also presents a picture of how the changes of great powers’ geo-strategic competition in the Indian Ocean affect the development of China’s BRI and believes that the Indian Ocean order will be gradually transforming from the American hegemony to the emergence of jointly governance including USA, China and India.

Annual Review of Health Care Management: Revisiting the Evolution of Health Systems Organization (Advances in Health Care Management #15)

by Leonard H. Friedman Jim Goes Grant T. Savage

Dramatic changes to the structure of health systems since the 1980s has seen the development of large, integrated health organizations designed to provide scale and scope advantages, improve the quality of care and health outcomes, and provide greater bargaining power relative to payers and large employers. This transition has led to greater interest in understanding hospitals and health systems as complex systems. Two important themes emerged from this effort: 1. Creation and organization of physician-health organizations, and alignment of these organizations with hospital or system structure; and 2. Viewing health care organizations as complex systems, leading to new perspectives on design and management of these organizations. In Volume 15, Reuben McDaniel and L. Robert Burns, authors of two influential articles on these themes from earlier volumes of AHCM, revisit the evolution of health systems organization in light of regulatory and organizational evolution in health care, including the Patient Protection and Accountable Care Act of 2010, and increasing consolidation of health systems. Five additional refereed papers assess the latest evidence on physician integration, complexity, and system redesign.

Annual Update and Practice Issues for Preparation, Compilation, and Review Engagements (AICPA)

by Hugh Parker Kimberly Burke

A practice-oriented review of the latest developments related to SSARS Nos. 21-24, this title includes a wide range of issues, including: Developments in the conceptual framework New and proposed independence interpretations Consideration of materiality in a review engagement Going concern considerations Restatement of prior year financial statements

Annual Update and Practice Issues for Preparation, Compilation, and Review Engagements (AICPA)

by Hugh Parker Kimberly Burke

A practice-oriented review of the latest developments related to SSARS Nos. 21-24, this title includes a wide range of issues, including: Developments in the conceptual framework New and proposed independence interpretations Consideration of materiality in a review engagement Going concern considerations Restatement of prior year financial statements

Annual Update and Practice Issues for Preparation, Compilation, and Review Engagements (AICPA)

by Hugh Parker Kelly J. Hunter Kimberly Burke

Do you need to be compliant with all the professional standards surrounding engagements performed in accordance with Statements on Standards for Accounting and Review Services (SSARSs)? Written by expert authors, one of whom participated heavily in the standard setting, this title is a practice-oriented review of the latest developments related to SSARS Nos. 21, 22, and 23, the last two of which were issued in 2016. A go-to reference for training staff and managing preparation, compilation, and review engagements, this course includes case studies and lively discussion among the experienced participants, making this class informative and practical. This book helps: Identify the professional standards and risk factors relevant to the planning of preparation, compilation, and review engagements. Identify responses to preparation, compilation, and review engagement practice issues that comply with all applicable professional standards.

Annual Update and Practice Issues for Preparation, Compilation, and Review Engagements (AICPA)

by Hugh Parker Kelly J. Hunter Kimberly Burke

Do you need to be compliant with all the professional standards surrounding engagements performed in accordance with Statements on Standards for Accounting and Review Services (SSARSs)? Written by expert authors, one of whom participated heavily in the standard setting, this title is a practice-oriented review of the latest developments related to SSARS Nos. 21, 22, and 23, the last two of which were issued in 2016. A go-to reference for training staff and managing preparation, compilation, and review engagements, this course includes case studies and lively discussion among the experienced participants, making this class informative and practical. This book helps: Identify the professional standards and risk factors relevant to the planning of preparation, compilation, and review engagements. Identify responses to preparation, compilation, and review engagement practice issues that comply with all applicable professional standards.

Annual Update for Accountants and Auditors (AICPA)

by Kurt Oestriecher Mark Beasley

The rate of change in today’s regulatory environment can make it challenging to stay current on the topics affecting the accounting profession. Keep abreast of the fast-paced changes in accounting and auditing in this comprehensive book that provides information critical to an accountant’s success. This book covers relevant pronouncements, exposure drafts, and other guidance recently issued in the accounting, auditing, and compilation, preparation, and review arenas. This book covers important topics such as revenue recognition, leases, financial instruments, as well as intangible assets, consolidation, and statement of cash flows. The authors sort through the complexities and help identify and apply recently issued FASB, PCAOB, and ASB standards and guidance. This book will prepare the accountant to do the following: Understand recently issued FASB standards and guidance. Assess the effect of recently issued auditing standards, attestation standards, and standards on accounting and review services. Become familiar with exposure drafts and other projects in accounting, auditing, compilation, preparation, and review services.

Annual Update for Accountants and Auditors (AICPA)

by Kurt Oestriecher Mark Beasley

The rate of change in today’s regulatory environment can make it challenging to stay current on the topics affecting the accounting profession. Keep abreast of the fast-paced changes in accounting and auditing in this comprehensive book that provides information critical to an accountant’s success. This book covers relevant pronouncements, exposure drafts, and other guidance recently issued in the accounting, auditing, and compilation, preparation, and review arenas. This book covers important topics such as revenue recognition, leases, financial instruments, as well as intangible assets, consolidation, and statement of cash flows. The authors sort through the complexities and help identify and apply recently issued FASB, PCAOB, and ASB standards and guidance. This book will prepare the accountant to do the following: Understand recently issued FASB standards and guidance. Assess the effect of recently issued auditing standards, attestation standards, and standards on accounting and review services. Become familiar with exposure drafts and other projects in accounting, auditing, compilation, preparation, and review services.

Annual Update for Accountants and Auditors: 2020 (AICPA)

by Kurt Oestriecher Mark Beasley

Keep abreast of the fast-paced changes in accounting and auditing with relevant pronouncements, exposure drafts, and other guidance recently issued in the accounting, auditing, compilation, preparation, and review arenas. This book will help accountants and financial managers sort through the most recent accounting and auditing complexities so they can identify and apply recently issued FASB, PCAOB, and AICPA standards and guidance. New topics covered include: Revenue recognition Leases Financial instruments Intangible assets Consolidation Business combinations Recently issued SAS No. 134–140 Auditing interpretations Recently proposed SSAE standards Overview of SSARS guidance

Annual Update for Accountants and Auditors: 2020 (AICPA)

by Kurt Oestriecher Mark Beasley

Keep abreast of the fast-paced changes in accounting and auditing with relevant pronouncements, exposure drafts, and other guidance recently issued in the accounting, auditing, compilation, preparation, and review arenas. This book will help accountants and financial managers sort through the most recent accounting and auditing complexities so they can identify and apply recently issued FASB, PCAOB, and AICPA standards and guidance. New topics covered include: Revenue recognition Leases Financial instruments Intangible assets Consolidation Business combinations Recently issued SAS No. 134–140 Auditing interpretations Recently proposed SSAE standards Overview of SSARS guidance

Annual Update for Controllers (AICPA)

by Jim Lindell

This guide covers leading-edge topics in managerial accounting and finance. It's packed with useful tips and practical guidance controllers and financial managers can apply immediately. You'll also gain insight into hot topics such as: Power Pivot Integrated Reporting Bitcoin Technology trends In addition, this guide includes a case study covering three chapters using Excel tools, working capital trends and technology changes.

Annual Update for Controllers (AICPA)

by Jim Lindell

This guide covers leading-edge topics in managerial accounting and finance. It's packed with useful tips and practical guidance controllers and financial managers can apply immediately. You'll also gain insight into hot topics such as: Power Pivot Integrated Reporting Bitcoin Technology trends In addition, this guide includes a case study covering three chapters using Excel tools, working capital trends and technology changes.

Annual Update: Top Governmental and Not-for-Profit Accounting and Auditing Issues Facing CPAs (AICPA)

by Lynda Dennis

This book provides a review of the top accounting and auditing issues faced by preparers of governmental and not-for-profit financial statements and their auditors. Key areas covered include: GASB 87, Leases; revenue recognition, including grants and contracts; risk assessment; and financial reporting. Key topics include: · Current GASB developments · Audit issues related to GASB developments · Recent GASB pronouncements and their impact on accounting and reporting · Top advice from the AICPA’s Technical Hotline and the GASB Technical Inquiry System

Annual Update: Top Governmental and Not-for-Profit Accounting and Auditing Issues Facing CPAs (AICPA)

by Lynda Dennis

This book provides a review of the top accounting and auditing issues faced by preparers of governmental and not-for-profit financial statements and their auditors. Key areas covered include: GASB 87, Leases; revenue recognition, including grants and contracts; risk assessment; and financial reporting. Key topics include: · Current GASB developments · Audit issues related to GASB developments · Recent GASB pronouncements and their impact on accounting and reporting · Top advice from the AICPA’s Technical Hotline and the GASB Technical Inquiry System

Annuities For Dummies

by Kerry Pechter

Why look into annuities? If you’re a Baby Boomer with little or no pension and most of your money in low-interest savings accounts, an annuity may be the key to a secure and comfortable retirement. How can you find out whether an annuity is right for you? Read Annuities For Dummies, 3rd Edition. This completely revised and updated, plain-English guide is packed with the latest information on choosing the best annuity for your retirement needs. You’ll find out exactly what annuities are, whether they’re the right financial vehicle for you, and which of the many annuity options might have your name on it. You’ll learn the ins and outs of using annuities to fund your retirement years, figure out whether to stress investments with insurance or insurance with investments, and find out how the right combination of annuities can help you squeeze more income out of your savings that any other financial tool. Discover how to: Identify the main types of annuities Weigh the pros and cons of annuities for yourself Minimize the complexity and cost of your annuity investment Figure out how much money to commit Avoid common annuity pitfalls Create an income you can’t outlive The time to start securing your financial future is now. Annuities For Dummies, 3rd Edition, gives you knowledge, insider tips, and expert advice you need to make your money do its best for you.

Annuities For Dummies

by Kerry Pechter

Looking for steady retirement income? Read this book! Turning retirement savings into a steady income is a big step toward a worry-free retirement. This book introduces you to how to add annuities to your investment mix. It helps you evaluate how to select the best annuities for your needs and steer clear of the worst. You’ll learn how different types of annuities can help you turn your retirement savings into a monthly paycheck, protect your investments from market ups and downs, postpone taxes, stay in your home for the rest of your life, and even buy long-term care insurance for less.. Written by an annuity thought leader who is a frequent guest-expert on webcasts, podcasts and radio broadcasts as well as editor and publisher of Retirement Income Journal, the book offers the knowledge earned from interviews with hundreds of annuity industry insiders on their own turf. Get insight into which annuities do (or don’t) provide near-retirees and retirees with solid value. Stretch your savings into lifelong income Ask smarter questions when talking to an agent, broker or adviser Retire with less anxiety about the market Feel more in control of your financial life Annuities For Dummies is the must-have guide for anyone making retirement plans or managing their retirement savings.

Annuities For Dummies

by Kerry Pechter

Looking for steady retirement income? Read this book! Turning retirement savings into a steady income is a big step toward a worry-free retirement. This book introduces you to how to add annuities to your investment mix. It helps you evaluate how to select the best annuities for your needs and steer clear of the worst. You’ll learn how different types of annuities can help you turn your retirement savings into a monthly paycheck, protect your investments from market ups and downs, postpone taxes, stay in your home for the rest of your life, and even buy long-term care insurance for less.. Written by an annuity thought leader who is a frequent guest-expert on webcasts, podcasts and radio broadcasts as well as editor and publisher of Retirement Income Journal, the book offers the knowledge earned from interviews with hundreds of annuity industry insiders on their own turf. Get insight into which annuities do (or don’t) provide near-retirees and retirees with solid value. Stretch your savings into lifelong income Ask smarter questions when talking to an agent, broker or adviser Retire with less anxiety about the market Feel more in control of your financial life Annuities For Dummies is the must-have guide for anyone making retirement plans or managing their retirement savings.

Anointed with Oil: How Christianity and Crude Made Modern America

by Darren Dochuk

A groundbreaking new history of the United States, showing how Christian faith and the pursuit of petroleum fueled America's rise to global power and shaped today's political clashesAnointed with Oil places religion and oil at the center of American history. As prize-winning historian Darren Dochuk reveals, from the earliest discovery of oil in America during the Civil War, citizens saw oil as the nation's special blessing and its peculiar burden, the source of its prophetic mission in the world. Over the century that followed and down to the present day, the oil industry's leaders and its ordinary workers together fundamentally transformed American religion, business, and politics -- boosting America's ascent as the preeminent global power, giving shape to modern evangelical Christianity, fueling the rise of the Republican Right, and setting the terms for today's political and environmental debates. Ranging from the Civil War to the present, from West Texas to Saudi Arabia to the Alberta Tar Sands, and from oil-patch boomtowns to the White House, this is a sweeping, magisterial book that transforms how we understand our nation's history.

Anomalien in Handlungs- und Entscheidungstheorien

by Ulrich Druwe Volker Kunz

Anomalies in Net Present Value, Returns and Polynomials, and Regret Theory in Decision-Making

by Michael C. Nwogugu

This book explores why Modified Internal Rate of Return (MIRR) and Net Present Value (NPV) are not necessarily accurate or efficient tools for valuation and decision-making. The author specifically addresses the biases and framing effects inherent in the NPV/MIRR/IRR model and in related approaches such as Adjusted Present Value (APV), Net Future Value (NFV), and by extension, Polynomials. In doing so, the book presents new ways of solving higher order polynomials using invariants and homomorphisms and explains why the “Fundamental Theorem of Algebra”, the Binomial Theorem and the “Descartes Sign Rule” are unreliable. Chapters also discuss how International Asset Pricing Theory (IAPT) and Intertemporal Capital Asset Pricing Models (ICAPM) can produce inaccurate results in certain circumstances. The conditions under which ICAPM and IAPT may be accurate are described; as well as why those conditions cannot, or are unlikely to, exist. The conditions under which negative interest rates may exist or are justified are also outlined. Moreover, the author explains why traditional Consumption-Savings-Investment-Production models of allocation can be inefficient, and then introduces a new model of allocation that can be applied to individuals, households and companies. Finally, the book explains why the Elasticity of Intertemporal Substitution is a flawed concept and introduces the Marginal Rate of Intertemporal Joint Substitution as a solution.

Anomalies in the European REITs Market: Evidence from Calendar Effects (Palgrave Macmillan Studies in Banking and Financial Institutions)

by G. Mattarocci

This book analyses calendar anomalies in the real estate industry with a focus on the European market. It considers annual, monthly and weekly calendar anomalies looking at a representative sample of European REITs and highlights the main differences amongst the countries.

Anonymitätseffekte bei der Groupware-Nutzung: Eine strukturationstheoretische empirische Analyse (Informationsmanagement und Computer Aided Team)

by Karin Gräslund

Auf der Basis einer ganzheitlichen Klassifikation der anonymen Gruppeninteraktion nach ihren sozialen, methodischen und technischen Momenten entwickelt Karin Gräslund einen strukturationstheoretischen Awareness-Ansatz, der dezidierte Einsatz- und Gestaltungsempfehlungen für Groupware ermöglicht.

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