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Author: Francesco Bellandi Publisher: Emerald Group Publishing ISBN: 1787438430 Category : Business & Economics Languages : en Pages : 442
Book Description
This book offers an integrated perspective of materiality from the different angles of accounting, auditing, internal controls, management commentary, financial analysis, management control, forensic analysis, sustainability reporting, corporate responsibility, assurance standards, integrated reporting, and limited legal considerations.
Author: Anne Teather Publisher: Oxbow Books ISBN: 1789251494 Category : Social Science Languages : en Pages : 351
Book Description
The social processes involved in acquiring flint and stone in the Neolithic began to be considered over thirty years ago, promoting a more dynamic view of past extraction processes. Whether by quarrying, mining or surface retrieval, the geographic source locations of raw materials and their resultant archaeological sites have been approached from different methodological and theoretical perspectives. In recent years this has included the exploration of previously undiscovered sites, refined radiocarbon dating, comparative ethnographic analysis and novel analytical approaches to stone tool manufacture and provenancing. The aim of this volume in the Neolithic Studies Group Papers is to explore these new findings on extraction sites and their products. How did the acquisition of raw materials fit into other aspects of Neolithic life and social networks? How did these activities merge in creating material items that underpinned cosmology, status and identity? What are the geographic similarities, constraints and variables between the various raw materials, and how does the practise of stone extraction in the UK relate to wider extractive traditions in northwestern Europe? Eight papers address these questions and act as a useful overview of the current state of research on the topic.
Author: Brigt Dale Publisher: Springer ISBN: 3319626108 Category : Science Languages : en Pages : 231
Book Description
This book focuses on the connections between mining activities, knowledge politics and the valuation of landscape in selected case sites in Russia, Greenland and Norway, whilst considering the interrelated aspects of industrialized, natural resource based development and environmental concerns in the Arctic. The case studies in these three different countries reveals that there are indeed multiple ‘Arctics’ – not least concerning the way extractive industries are received and perceived – and that national legislation, public awareness and economic alternatives are amongst the variables that influence to what extent environmental ramifications of mining are accepted. Through analysis of political discourses, legal documents, grey literature, discussions in local and national media and empirical material from in-site fieldwork, the authors seek to understand how debates about mining reveal more general conflicts and concerns about how to define sustainability. The book contributes to the overall debates on both extractive industries and development trends in the Arctic, and will as such be of interest for both established scholars and students – as well as policy makers and the public. The compilation of cases and variety of analytical perspectives will further stimulate the ongoing debates concerning the impacts of extractive industries on communities – both in the Arctic and beyond.
Author: AICPA Publisher: John Wiley & Sons ISBN: 1948306131 Category : Business & Economics Languages : en Pages : 576
Book Description
This 2020 edition delivers the current clarified Statements on Standards for Attestation Engagements (SSAEs) and related interpretations in a codified format, providing the most up-to-date information needed to perform attestation engagements. This authoritative guidance, issued directly by the AICPA, is essential to fully understanding the requirements associated with an attestation engagement. This edition includes the following new standards: SSAE No. 19, Agreed-Upon Procedures Engagements SSAE No. 20, Amendments to the Description of the Concept of Materiality
Author: James Robert Brown Publisher: Wolters Kluwer ISBN: 0735501564 Category : Law Languages : en Pages : 1709
Book Description
The Regulation of Corporate Disclosure, Third Edition is a complete and up-to-date handbook on the issue of corporate disclosure, covering the impact of the federal securities laws on both informal communications and the process of communicating with shareholders. The Third Edition expands topics previously covered, addressing the legal issues and practical concerns surrounding implementation of the Private Securities Litigation Reform Act of 1995, the Sarbanes-Oxley Act of 2002, and the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010. The book also has an in-depth treatment of managementand’s discussion and analysis (MDand&A), something that, although appearing in required SEC filings, involves many of the same difficult and complex issues raised by the informal disclosure process. Also addressed are: SEC reforms of the periodic reporting process; issues pertaining to stock research analysts and conflicts of interest; and various relevant corporate governance requirements and their disclosure implications. Critical areas analyzed include ;Disclosure requirements and anti-fraud provisions The duty to disclose Dissemination Issues involving materiality Disclosure of bad news Negotiations Dealing with analysts And much more!
Author: Stefan Berger Publisher: Routledge ISBN: 0429516959 Category : History Languages : en Pages : 562
Book Description
This book draws together international contributors to analyse a wide range of aspects of mining history across the globe including mining archaeology, technologies of mining, migration and mining, the everyday life of the miner, the state and mining, industrial relations in mining, gender and mining, environment and mining, mining accidents, the visual history of mining, and mining heritage. The result is a counter balance to more common national and regional case study perspectives.
Author: Gok, Ibrahim Yasar Publisher: IGI Global ISBN: 1799885038 Category : Business & Economics Languages : en Pages : 442
Book Description
Sustainable finance has been one of the emerging areas of finance in the last decade. With its emphasis on any form of financial services that take environmental, social and governance (ESG) considerations into account in decision-making processes, it can help to improve social well-being, preserve the ecosystems and promote sustainable economic development. Furthermore, it can contribute to economic and financial resilience, along with enabling sustainable recovery against crises arising from physical or financial shocks. The Handbook of Research on Global Aspects of Sustainable Finance in Times of Crises discusses theory and concepts, focuses on practices and strategies, addresses the recent challenges and trends, and presents future prospects regarding sustainable finance. It provides a global look at sustainable finance in a variety of contexts, along with highlighting contemporary issues in light of crises such as the climate emergency and the COVID-19 pandemic. Covering a wide range of topics such as climate finance, green finance, social finance, ESG investing and responsible banking, the book is ideal for corporate managers, portfolio managers, investors, financial analysts, researchers, academicians, students and policymakers.
Author: Anne M. Teather
Author: Anne M. Teather
Author: Francesco Bellandi
Author: Anne Teather
Author: Brigt Dale
Author: AICPA
Author: James Robert Brown
Author: 
Author: Tasmania
Author: Stefan Berger
Author: Gok, Ibrahim Yasar