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Smith, Hogan, And Ormerod's Essentials Of Criminal Law
by John Child David OrmerodSmith, Hogan, & Ormerod's Essentials of Criminal Law provides an ideal gateway into the dynamic world of criminal law. Focused, expert coverage, a hallmark of the Smith, Hogan, and Ormerod books, is supported by a wealth of student-friendly learning features that enhance learning in this ideal introduction for first time students. Dr John Child and Professor David Ormerod QC skilfully guide the new undergraduate reader through the subject, addressing all the key topics on the LLB. Complex issues are demystified and explained, offering a clear understanding of all offences and principles. Particular attention is paid to student assessment, with end of chapter sections offering advice on how to approach essay and problem questions. Short learning and assessment tips are provided throughout the chapters.
Smith, Hogan, and Ormerod's Essentials of Criminal Law
by John Child David OrmerodSmith, Hogan, & Ormerod's Essentials of Criminal Law provides an ideal gateway into the dynamic world of criminal law. Focused, expert coverage, a hallmark of the Smith, Hogan, and Ormerod books, is supported by a wealth of student-friendly learning features that enhance learning in this ideal introduction for first time students. Dr John Child and Professor David Ormerod QC skilfully guide the new undergraduate reader through the subject, addressing all the key topics on the LLB. Complex issues are demystified and explained, offering a clear understanding of all offences and principles. Particular attention is paid to student assessment, with end of chapter sections offering advice on how to approach essay and problem questions. Short learning and assessment tips are provided throughout the chapters. Digital formats and resources The fourth edition is available for students and institutions to purchase in a variety of formats, and is supported by online resources. The e-book offers a mobile experience and convenient access along with self-test questions, videos, animated diagrams, audio introductions, and links that offer extra learning support: www.oxfordtextbooks.co.uk/ebooks The online resources include: - Over 400 self-test questions - A selection of videos from the authors explaining key topics and principles - Sample examination questions with answer guidance to help hone your assessment skills - Chapter summary sheets - Animated diagrams - Audio introductions to each chapter - Web links and further reading
Smith, Hogan And Ormerod's Essentials Of Criminal Law: (pdf)
by John Child David OrmerodYour gateway to criminal law: drawing on the exceptional clarity and authority of Smith and Hogan, with a wealth of unique supportive learning features and guidance on assessment. Smith, Hogan, & Ormerod's Essentials of Criminal Law takes students to the heart of this fascinating subject, providing focused, expert coverage alongside a wealth of student-friendly learning features to aid study. This is the perfect gateway into criminal law. - Combines the authority you would expect from a Smith, Hogan, and Ormerod title with numerous supportive learning features and an eye on developing analytical and assessment skills - The text offers a thorough, accessible, and unique introduction to criminal law for the student reader - Numerous learning features across the text highlight key cases, sources for extra reading, assessment advice, and flag common areas of confusion to avoid - Each chapter includes a section on reform including noted academic criticism of the law, furthering students' analytical understanding Digital formats and resources The fifth edition is available for students and institutions to purchase in a variety of formats, and is supported by online resources. The e-book offers a mobile experience and convenient access along with self-test questions, videos, animated diagrams, audio introductions, and links that offer extra learning support: www.oxfordtextbooks.co.uk/ebooks
Smith, Hogan and Ormerod's Essentials of Criminal Law
by Prof John Child Prof David OrmerodYour gateway to criminal law: drawing on the exceptional clarity and authority of Smith and Hogan, with a wealth of unique supportive learning features and guidance on assessment. Smith, Hogan, & Ormerod's Essentials of Criminal Law takes students to the heart of this fascinating subject, providing focused, expert coverage alongside a wealth of student-friendly learning features to aid study. This is the perfect gateway into criminal law. - Combines the authority you would expect from a Smith, Hogan, and Ormerod title with numerous supportive learning features and an eye on developing analytical and assessment skills - The text offers a thorough, accessible, and unique introduction to criminal law for the student reader - Numerous learning features across the text highlight key cases, sources for extra reading, assessment advice, and flag common areas of confusion to avoid - Each chapter includes a section on reform including noted academic criticism of the law, furthering students' analytical understanding Digital formats and resources The fifth edition is available for students and institutions to purchase in a variety of formats, and is supported by online resources. The e-book offers a mobile experience and convenient access along with self-test questions, videos, animated diagrams, audio introductions, and links that offer extra learning support: www.oxfordtextbooks.co.uk/ebooks
Smith, Hogan, And Ormerod's Text, Cases, And Materials On Criminal Law: (pdf)
by David Ormerod Karl LairdSmith, Hogan, & Ormerod's Text, Cases, & Materials on Criminal Law is a thorough and accessible guide to criminal law, providing invaluable extracts from key cases, statutes, and expert articles, which have been carefully selected to illuminate the core of criminal law. Ormerod and Laird expertly guide the reader through the various facets of the law while posing stimulating questions for students to investigate further and reflect upon. This book provides the law student with everything they need to develop a thorough understanding of this fascinating subject. Digital formats and resources The thirteenth edition is available for students and institutions to purchase in a variety of formats, and is supported by online resources. - The e-book offers a mobile experience and convenient access along with functionality tools, navigation features and links that offer extra learning support: www.oxfordtextbooks.co.uk/ebooks - This book is accompanied by a selection of online resources, including detailed annual updates, useful web links, and outline answer guidance to selected in-text questions.
Smith & Wood's Employment Law
by Ian Smith Aaron Baker Owen WarnockKnown for its detailed and authoritative approach, Smith & Wood's Employment Law provides a comprehensive yet accessible guide to employment law. Clear accounts of essential case law and legislation are complemented by insightful commentary and critique to direct preparation for classes and assessments. This textbook carefully explains topics in their social and historical context, providing readers with an awareness of the fast-paced development of employment legislation and offering a critical analysis of the future direction of the law. Digital formats and resources The fifteenth edition is available for students and institutions to purchase in a variety of formats, and is supported by online resources. - The e-book offers a mobile experience and convenient access along with functionality tools, navigation features and links that offer extra learning support: www.oxfordtextbooks.co.uk/ebooks The following resources for this book are available online: - Self-test questions with feedback for each chapter - Further reading lists and useful websites
Smith & Wood's Employment Law
by Ian Smith Aaron Baker Owen WarnockKnown for its detailed and authoritative approach, Smith & Wood's Employment Law provides a comprehensive yet accessible guide to employment law. Clear accounts of essential case law and legislation are complemented by insightful commentary and critique to direct preparation for classes and assessments. This textbook carefully explains topics in their social and historical context, providing readers with an awareness of the fast-paced development of employment legislation and offering a critical analysis of the future direction of the law. Digital formats and resources The fifteenth edition is available for students and institutions to purchase in a variety of formats, and is supported by online resources. - The e-book offers a mobile experience and convenient access along with functionality tools, navigation features and links that offer extra learning support: www.oxfordtextbooks.co.uk/ebooks The following resources for this book are available online: - Self-test questions with feedback for each chapter - Further reading lists and useful websites
Smoke-Filled Rooms: A Postmortem on the Tobacco Deal (Studies in Law and Economics)
by W. Kip ViscusiThe 1998 out-of-court settlements of litigation by the states against the cigarette industry totaled $243 billion, making it the largest payoff ever in our civil justice system. Two key questions drove the lawsuits and the attendant settlement: Do smokers understand the risks of smoking? And does smoking impose net financial costs on the states? With Smoke-Filled Rooms,W. Kip Viscusi provides unexpected answers to these questions, drawing on an impressive range of data on several topics central to the smoking policy debate. Based on surveys of smokers in the United States and Spain, for instance, he demonstrates that smokers actually overestimate the dangers of smoking, indicating that they are well aware of the risks involved in their choice to smoke. And while smoking does increase medical costs to the states, Viscusi finds that these costs are more than financially balanced by the premature mortality of smokers, which reduces their demands on state pension and health programs, so that, on average, smoking either pays for itself or generates revenues for the states. Viscusi's eye-opening assessment of the tobacco lawsuits also includes policy recommendations that could frame these debates in a more productive way, such as his suggestion that the FDA should develop a rating system for cigarettes and other tobacco products based on their relative safety, thus providing an incentive for tobacco manufacturers to compete among themselves to produce safer cigarettes. Viscusi's hard look at the facts of smoking and its costs runs against conventional thinking. But it is also necessary for an informed and realistic debate about the legal, financial, and social consequences of the tobacco lawsuits. People making $50,000 or more pay .08 percent of their income in cigarette taxes, but people with incomes of less than $10,000 pay 1.62 percenttwenty times as much. The maintenance crew at the Capitol will bear more of the "sin tax" levied on cigarettes than will members of Congress who voted to boost it. Cigarettes are not a financial drain to the U.S. In fact, they are self-financing, as a consequence of smokers' premature mortality. The general public estimates that 47 out of 100 smokers will die from lung cancer because they smoke. Smokers believe that 40 out of 100 will die of the disease. Scientists estimate the actual number of 100 smokers who will die from lung cancer to be between 7 and 13.
Smoke-Filled Rooms: A Postmortem on the Tobacco Deal (Studies in Law and Economics)
by W. Kip ViscusiThe 1998 out-of-court settlements of litigation by the states against the cigarette industry totaled $243 billion, making it the largest payoff ever in our civil justice system. Two key questions drove the lawsuits and the attendant settlement: Do smokers understand the risks of smoking? And does smoking impose net financial costs on the states? With Smoke-Filled Rooms,W. Kip Viscusi provides unexpected answers to these questions, drawing on an impressive range of data on several topics central to the smoking policy debate. Based on surveys of smokers in the United States and Spain, for instance, he demonstrates that smokers actually overestimate the dangers of smoking, indicating that they are well aware of the risks involved in their choice to smoke. And while smoking does increase medical costs to the states, Viscusi finds that these costs are more than financially balanced by the premature mortality of smokers, which reduces their demands on state pension and health programs, so that, on average, smoking either pays for itself or generates revenues for the states. Viscusi's eye-opening assessment of the tobacco lawsuits also includes policy recommendations that could frame these debates in a more productive way, such as his suggestion that the FDA should develop a rating system for cigarettes and other tobacco products based on their relative safety, thus providing an incentive for tobacco manufacturers to compete among themselves to produce safer cigarettes. Viscusi's hard look at the facts of smoking and its costs runs against conventional thinking. But it is also necessary for an informed and realistic debate about the legal, financial, and social consequences of the tobacco lawsuits. People making $50,000 or more pay .08 percent of their income in cigarette taxes, but people with incomes of less than $10,000 pay 1.62 percenttwenty times as much. The maintenance crew at the Capitol will bear more of the "sin tax" levied on cigarettes than will members of Congress who voted to boost it. Cigarettes are not a financial drain to the U.S. In fact, they are self-financing, as a consequence of smokers' premature mortality. The general public estimates that 47 out of 100 smokers will die from lung cancer because they smoke. Smokers believe that 40 out of 100 will die of the disease. Scientists estimate the actual number of 100 smokers who will die from lung cancer to be between 7 and 13.
Smoke & Mirrors: How Hype Obscures the Future and How to See Past It
by Gemma Milne'Stop following the news until you've read Gemma Milne's persuasive analysis of the hype and bullshit that distort our understanding of emerging science. As she shows, the starting point to grasping the genuine opportunities of AI, life sciences and climate tech is a healthy dose of critical thinking'David Rowan, founding editor of WIRED UK and author of Non-Bullshit Innovation: Radical Ideas from the World's Smartest Minds'Couldn't be more timely. Fascinating and vitally important' Jamie Bartlett, author of The People Vs Tech 'A much-needed blast of fresh air! Gemma Milne expertly shows us how to separate the truth from the hype surrounding the emerging techs of today, and those of the near-tomorrow.' Lewis Dartnell, author of Origins: How the Earth Made Us'I loved this book! This is exactly the sort of sceptical, cut-through-the crap-but-still-excited-about-what's-emerging book around tech innovation that's sorely needed, yet is so hard to find . . . essential reading for anyone who's serious about how real-world advances might be effectively harnessed to build a better future.' Dr Andrew Maynard, scientist and author of Films from the Future and Future Rising'Smoke & Mirrors is a vital contribution in a world where technological progress promises so much, but too often disappoints. If, like me, you believe that advances in science and technology are our best hope for solving the grand challenges of our times, this book is the indispensable guide to avoiding the mirages and the charlatans along the way.' Matt Clifford, co-founder and CEO of Entrepreneur First'A refreshingly grown-up, clear-headed look at the interaction between science, technology and the media - readable without being dumbed down, acknowledging complexities without being heavy.' Tom Chivers, author of The AI Does Not Hate You'In this book, we see technological hype for what it is: not mere exuberance, but a form of attention-seeking. As some technological hucksters stake claims on our future and try to foreclose alternatives, we need strong defences. Gemma Milne offers a spotter's guide to hype, using science to bring speculation down to earth. People inside and outside the world of technological innovation need this book.' Jack Stilgoe, author of Who's Driving Innovation?'ROBOTS WILL STEAL YOUR JOB!''AI WILL REVOLUTIONISE FARMING!''GENETIC EDITING WILL CURE CANCER!'Bombastic headlines about science and technology are nothing new. To cut through the constant stream of information and misinformation on social media, or grab the attention of investors, or convince governments to take notice, strident headlines or bold claims seem necessary to give complex, nuanced information some wow factor.But hype has a dark side, too.It can mislead. It can distract. It can blinker us from seeing what is actually going on.From AI, quantum computing and brain implants, to cancer drugs, future foods and fusion energy, science and technology journalist Gemma Milne reveals hype to be responsible for fundamentally misdirecting or even derailing crucial progress.Hype can be combated and discounted, though, if you're able to see exactly where, how and why it is being deployed.This book is your guide to doing just that.
Smuggling and Trafficking in Human Beings: All Roads Lead to America
by Sheldon X. ZhangComing to America to make a better life has long been a dream of many from around the world, even if it means being smuggled into the country to gain entry. This book examines how human smuggling and trafficking activities to the United States are carried out and explores the legal and policy challenges of dealing with these problems. Zhang covers the scope and patterns of global human trafficking and smuggling activities; the strategies and methods employed by various groups to bring individuals into the United States; major smuggling routes and venues; the involvement of organized criminal organizations in transnational human smuggling activities; and the challenges confronting the U.S. government in combating these activities.
The Snail Darter and the Dam: How Pork-Barrel Politics Endangered a Little Fish and Killed a River (Wallace Stegner Lecture Ser.)
by Zygmunt Jan PlaterEven today, thirty years after the legal battles to save the endangered snail darter, the little fish that blocked completion of a TVA dam is still invoked as an icon of leftist extremism and governmental foolishness. In this eye-opening book, the lawyer who with his students fought and won the Supreme Court case—known officially as Tennessee Valley Authority v. Hill—tells the hidden story behind one of the nation’s most significant environmental law battles.The realities of the darter’s case, Plater asserts, have been consistently mischaracterized in politics and the media. This book offers a detailed account of the six-year crusade against a pork-barrel project that made no economic sense and was flawed from the start. In reality TVA’s project was designed for recreation and real estate development. And at the heart of the little group fighting the project in the courts and Congress were family farmers trying to save their homes and farms, most of which were to be resold in a corporate land development scheme. Plater’s gripping tale of citizens navigating the tangled corridors of national power stimulates important questions about our nation’s governance, and at last sets the snail darter’s record straight.
Snakes and Ladders for Property Professionals
by Frances Kaye Tanya RossThis book is for all those seeking to maximise the effectiveness of their professional relationships in order to reach the top of the property or construction industries. It is written to help young professionals at the early stages of their careers increase their understanding of others and to help more experienced practitioners gain additional skills on their way to the top. It guides you through the intricate steps of professional relationship building – internally for positive staff relationships and proactive teams as well as externally for smooth project management, delivery and business development. It contains advice that all ambitious professionals will find helpful: strategies to help you make the most of your strengths and optimise any opportunities that may present themselves. It is generously sprinkled with cases studies, some of which will cover familiar territory, others will act as a useful warning. Anyone choosing a career in the property and construction profession will benefit from reading this book. Whatever your level of seniority, the tips and tactics will help you to spot and avoid those slippery snakes and climb the ladders to the top.
Snakes and Ladders for Property Professionals
by Frances Kaye Tanya RossThis book is for all those seeking to maximise the effectiveness of their professional relationships in order to reach the top of the property or construction industries. It is written to help young professionals at the early stages of their careers increase their understanding of others and to help more experienced practitioners gain additional skills on their way to the top. It guides you through the intricate steps of professional relationship building – internally for positive staff relationships and proactive teams as well as externally for smooth project management, delivery and business development. It contains advice that all ambitious professionals will find helpful: strategies to help you make the most of your strengths and optimise any opportunities that may present themselves. It is generously sprinkled with cases studies, some of which will cover familiar territory, others will act as a useful warning. Anyone choosing a career in the property and construction profession will benefit from reading this book. Whatever your level of seniority, the tips and tactics will help you to spot and avoid those slippery snakes and climb the ladders to the top.
Snarl: In Defense of Stalled Traffic and Faulty Networks
by Ruth A MillerRuth A. Miller excavates a centuries-old history of nonhuman and nonbiological constitutional engagement and outlines a robust mechanical democracy that challenges existing theories of liberal and human political participation. Drawing on an eclectic set of legal, political, and automotive texts from France, Turkey, and the United States, she proposes a radical mechanical re-articulation of three of the most basic principles of democracy: vitality, mobility, and liberty. Rather than defending a grand theory of materialist or posthumanist politics, or addressing abstract concepts or “things” writ large, Miller invites readers into a self-contained history of constitutionalism situated in a focused discussion of automobile traffic congestion in Paris, Istanbul, and Boston. Within the mechanical public sphere created by automotive space, Snarl finds a model of democratic politics that transforms our most fundamental assumptions about the nature, and constitutional potential, of life, movement, and freedom.
Snowball in a Blizzard: The Tricky Problem of Uncertainty in Medicine
by Steven HatchLONGLISTED FOR THE THE BMA MEDICAL BOOK AWARDS According to a wry saying among radiologists, finding a tumour in a mammogram is like finding a snowball in a blizzard. Up to thirty percent of breast-cancer diagnoses are given to those who have no cancer at all. Medicine is subject to far more uncertainty than we commonly acknowledge. While it is portrayed a science, it can sometimes be scarily close to educated guesswork.Covering everything from the efficacy of Prozac to the regular barrage of health advice by the media, Snowball in a Blizzard is a profound meditation on why it's essential that doctors and their patients know what we don't know. The world is more complicated than we like to believe.Informed by years of frontline medical experience and filled with personal reflections, this important book is filled with counter-intuitive revelations about flawed reasoning, helpful guidance and hard-earned insight. It will change the way you view the health of yourself, your loved ones or your patients.
Snowfall at Willow Lake: Snowfall At Willow Lake Fireside Lakeshore Christmas (The Lakeshore Chronicles #4)
by Susan WiggsFill your winter with snowflakes, sparkles & Susan Wiggs
So, for the record: Behind the Headlines in an Era of State Capture
by Anton Harber‘Only Anton Harber, a pioneer of independent journalism in south Africa and one of the keenest observers of the media around, could have written the thriller that is this book.’ – Jacob DlaminiVeteran journalist Anton Harber brings all his investigative skills to bear on his very own profession, the media. For two years he conducted dozens of interviews with politicians, journalists, policemen, state security agents and ‘deep throats’, before piecing together two remarkable tales.The first is a chilling story of police death squads, rogue units and renditions, and how South Africa’s biggest newspaper was duped into doing the dirty work of corrupt politicians. The second starts with a broken and discarded hard drive and evolves, with many near misses, into the exposure of the depths of the Guptas’ influence over the ruling party.Harber’s two tales reveal the lows and highs of journalism during an era of state capture. His book is both a disquieting exposé of how easily the media can be duped by a conniving cabal for its own selfish ends, and a celebration of brilliant investigative reporting by brave and ethical journalists.
So, Now You Are an Arbitrator: The Arbitrator’s Toolkit
by Neil Kaplan Chiann BaoIn arbitration, procedure is crucial to ensure acceptance of the process. This book is about the importance of getting the procedure right. It begins with the first-ever request to be an arbitrator and takes the reader through all the stages of an arbitration. It points out some of the pitfalls and contains useful checklists. It gives advice on how to deal with conflicts, conduct hearings, deal with document requests, deal with experts, deal with challenges, agree on fees, draft procedural orders and awards, and how not to take on too much. Written by two experienced and highly respected international arbitrators, the book provides immeasurably valuable guidance on such details of the arbitral process as the following: terms of appointment; appointment of a tribunal secretary; steps to be taken before Procedural Order No. 1; written submissions; witnesses; third-party funding and contingency issues; keeping track of the money; interim measures; and expedited proceedings and early determination. Links to important documents are provided, and nineteen appendices include model forms for documents, agendas, orders, declarations, schedules, and protocols. Providing a veritable treasure trove of invaluable suggestions and hints which would only normally be known to arbitrators of many years’ standing, this eminently practical book will greatly enhance the ability of both new and experienced arbitrators to nip problems in the bud. It will also be of interest to counsel who appear in arbitrations and who may benefit from seeing things from the tribunal’s point of view. As this book will evolve into a ‘living’ book on the Kluwer website, the authors will continue to keep pace with developments in the field of international arbitration.
So Now You're Back (Mira Ser.)
by Heidi Rice‘Domestic Diva’ Halle Best is world famous as Queen of the Kitchen,and everything in her life is going perfectly. Until her ex comes back into the picture!
So you really want to be an Arbitrator?
by Mark CatoThis text provides a concise overview of arbitration and offers guidance on the most important legal and practical questions which face the practitioner involved in an arbitration. The book includes:- the applicability of the laws of individual countries; international conventions and bilateral treaties and their relevance to the arbitral process; the arbitration agreement and how an enforceable agreement can be created and enforced, with reference to both institutional arbitration, such as governed by AAA, ICC and LCIA and ad-hoc arbitration; and the arbitral process, from appointment of the tribunal to the award and its enforcement. The jurisdiction, powers and obligations of the tribunal are also examined in detail. The book also examines the role of UNCITRAL in overcoming the lack of unformity in the laws and rule relating to international commercial arbitration.
So you really want to be an Arbitrator?
by Mark CatoThis text provides a concise overview of arbitration and offers guidance on the most important legal and practical questions which face the practitioner involved in an arbitration. The book includes:- the applicability of the laws of individual countries; international conventions and bilateral treaties and their relevance to the arbitral process; the arbitration agreement and how an enforceable agreement can be created and enforced, with reference to both institutional arbitration, such as governed by AAA, ICC and LCIA and ad-hoc arbitration; and the arbitral process, from appointment of the tribunal to the award and its enforcement. The jurisdiction, powers and obligations of the tribunal are also examined in detail. The book also examines the role of UNCITRAL in overcoming the lack of unformity in the laws and rule relating to international commercial arbitration.
SOC for Supply Chain: Reporting on an Examination of Controls Relevant to Security, Availability, Processing Integrity, Confidentiality, or Privacy in a Production, Manufacturing, or Distribution System, 2020 (AICPA)
by AICPAInternal and external forces such as globalization, global interconnectivity, automation, and other technological advancements are making today’s supply chains highly sophisticated and complex. For organizations that produce, manufacture or distribute products, there’s often a high level of interdependence and connectivity with their suppliers and their customers and business partners. Although the interconnectedness of these organizations can be beneficial (increased revenues, expanded market opportunities, and cost reduction), the ability of organizations to meet their goals is often increasingly dependent on events, processes, and controls that are not visible and are often beyond their control – such as a supplier’s controls. That’s why the demand for transparency in supply chains is now higher than ever before, and why this is the perfect time for you to help organizations assess their supply chain risks, evaluate the system controls within their manufacturing, production, or distribution systems, and communicate their supply chain management efforts to those with whom they do business. Accountants and financial managers can also increase the credibility of the supply chain information communicated by the organization by providing an opinion on the organization’s supply chain efforts. This guide enables the accountant and financial manager to examine and report on the description of a system for manufacturing, producing and distributing goods as well as on the controls within that system using a dynamic, proactive, and agile approach. It will show how to conduct this examination in accordance with the attestation standards. The guide may also be helpful when providing readiness assessments to clients, who are not quite ready for an examination level service and need help to get there. The guide also includes excerpts from the two distinct, but complementary sets of criteria developed by the AICPA to assist practitioners with SOC for Supply Chain engagements: the description criteria and the 2017 trust services criteria.
SOC for Supply Chain: Reporting on an Examination of Controls Relevant to Security, Availability, Processing Integrity, Confidentiality, or Privacy in a Production, Manufacturing, or Distribution System, 2020 (AICPA)
by AICPAInternal and external forces such as globalization, global interconnectivity, automation, and other technological advancements are making today’s supply chains highly sophisticated and complex. For organizations that produce, manufacture or distribute products, there’s often a high level of interdependence and connectivity with their suppliers and their customers and business partners. Although the interconnectedness of these organizations can be beneficial (increased revenues, expanded market opportunities, and cost reduction), the ability of organizations to meet their goals is often increasingly dependent on events, processes, and controls that are not visible and are often beyond their control – such as a supplier’s controls. That’s why the demand for transparency in supply chains is now higher than ever before, and why this is the perfect time for you to help organizations assess their supply chain risks, evaluate the system controls within their manufacturing, production, or distribution systems, and communicate their supply chain management efforts to those with whom they do business. Accountants and financial managers can also increase the credibility of the supply chain information communicated by the organization by providing an opinion on the organization’s supply chain efforts. This guide enables the accountant and financial manager to examine and report on the description of a system for manufacturing, producing and distributing goods as well as on the controls within that system using a dynamic, proactive, and agile approach. It will show how to conduct this examination in accordance with the attestation standards. The guide may also be helpful when providing readiness assessments to clients, who are not quite ready for an examination level service and need help to get there. The guide also includes excerpts from the two distinct, but complementary sets of criteria developed by the AICPA to assist practitioners with SOC for Supply Chain engagements: the description criteria and the 2017 trust services criteria.
Social Accounting for Sustainability: Monetizing the Social Value (SpringerBriefs in Business)
by José Luis Retolaza Leire San-José Maite Ruíz-RoqueñiThis book deals with the limitations of economic and financial accounting as an appropriate instrument to reflect the real value created or destroyed by an organization. The authors present a sustainable social accounting approach that considers both the social and economic value – Blended Value – generated by an organization for all of its stakeholders. This approach is based on four major theories – Stakeholder Theory, Action Research, Phenomenological Perspective and Fuzzy Logic – and was developed on the basis of a cost-benefit analysis.