Hidden Financial Risk: Understanding Off Balance Sheet Accounting

Book Description

An insider's guide to understanding and eliminating accounting fraud
How do these high-profile accounting scandals occur and what could have been done to prevent them. Hidden Financial Risk fills that void by examining methods for off balance sheet accounting, with a particular emphasis on special purpose entities (SPE), the accounting ruse of choice at Enron and other beleaguered companies. J. Edward Ketz identifies the incentives for managers to deceive investors and creditors about financial risk and also shows investors how to protect their investments in a world filled with accounting and auditing frauds.
J. Edward Ketz, PhD (State College, PA) is MBA Faculty Director and Associate Professor of Accounting at Penn State's Smeal College of Business. He has been cited in the press nearly 300 times since Enron's bankruptcy, including The New York Times, The Wall Street Journal, and The Washington Post.. He has a regular column in Accounting Today.

Customer Reviews:

Competent analysis of off balance sheet accounting.......2005-10-26

An expert describes some the main devices used to distort financial information for public consumption, focusing on those which hide debt. I found it both informative and highly readable. Some background in business accounting is helpful but not necessary for the reader.

Accounting for the Investor.......2003-08-03

While experts wring hands and say "mistakes were made," this book gives average investors the "how to" in order to make sense of annual reports and balance sheets. It seems to blow the lid off of the various methods that managers used to hide bad debt and shaking investments. Undoubtly, good for most investors who want to avoid a repeat of Enron. It also offers a pretty explanation of why major accounting and auditing firms can't be trusted. At last, a book that allows investors to keep their investments and earn money--instead of CEOs and corporate executives. Favorite Chapter: How to Hide Debt with Pension Accounting.

Book Description

Forward-thinking companies are focusing their attention on knowledge, that insubstantial asset which is recognised as a key competitive capability in the new economy. Yet despite the mantra that knowledge is '700eople, 200rocess and 10% technology', too much emphasis is still placed on technical aspects of knowledge management by firms embarking on initiatives in this area. Zooming in on a critical issue, this new title in the groundbreaking New Economy Excellence series helps managers to consistently reap competitive benefits by understanding the nature of knowledge and how to make the most of it in the ultra-competitive e-world.

Other titles in the New Economy Excellence series include:

New Economy Edge: Strategies and Techniques for Boosting Online Profitability
Jeremy Kourdi - 0471498440
New Economy Expression: Redefining Marketing in the Multi-Channel Age
David Mercer - 0471500089
New Economy Emotion: Engaging Customer Passion with e-CRM
Alfredo Zingale and Matthias Arndt - 0470841354

Book Description

Discussion of trade barriers has come round-inevitably it seems-to national regimes of regulatory protection. As the author of this important analysis writes: "Global free trade is hard to imagine under circumstances in which each country seeks to regulate domestic social affairs in its own way, without regard to international norms." Indeed, state regulation has the potential to undermine the very legitimacy of the global trading system. A compelling reconciliation between these two paramount values is essential.

Free Markets and Social Regulation: A Reform Agenda of the Global Trading System has a twofold purpose: to consider what has so far been accomplished in this vital mission in the field of international economic law, and to prescribe some solutions to continuing problems. This latter endeavour amounts to a coherent and integrated plan that will enhance the acceptability of free markets to governments, traders, and other stakeholders alike. The challenges analyzed in depth here include the following: the late development in the global trade regime of non-trade policy objectives, which still tend to be treated as mere exceptions to general obligations; the built-in emphasis on products rather than measures ; the novel risks associated with the development of modern technology; the case-by-case approach of WTO jurisprudence, which generally fails to investigate whether the substance of any given domestic regulation is necessary to the policy goals of the state in question; and t! he "technical and economic feasibility" of complying with international trade obligations. The author conducts his analysis in a broad context encompassing the WTO system, the European Union, and the North American Free Trade Agreement. He finds that the clash, despite the particular institutional characteristics of these various organizations, is a major concern of them all. The jus gentium of international trade, he offers, is an imperative combining the good faith principle with the communitarian duty to cooperate. Exactly how to go about ordering this imperative is what this book is about. Its clear focus on an urgent problem in the development of the global trading system will capture the attention of all practitioners and students of international economic law.

Average customer rating:
Regulation of Trading Systems on Financial Markets
Jean-Baptiste Zufferey
Manufacturer: Springer
ProductGroup: Book
Binding: Hardcover

General | Business & Investing | Subjects | Books
General | Investing | Business & Investing | Subjects | Books
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Property | Business | Law | Subjects | Books
Securities | Business | Law | Subjects | Books
Securities | Business | Law | Professional & Technical | Subjects | Books
General | Law | Professional & Technical | Subjects | Books
ASIN: 9041106790

Book Description

Profound changes in the financial markets have caused many lawmakers to modernise their legislation. This work provides a fundamental analysis of the questions raised by the laws ruling trading systems. In doing so, it defines such terms as + stock exchange, + analogous system, + protection of investors, and + protection of the market function and offers answers to questions such as + What trading rules do the financial intermediaries (banks) have to observe? + What objectives should be pursued by lawmakers? + What role is to be left to competition? + What should be left to self-regulation? and + How should problems arising from conflicts of regulation be solved? The authors have synthesised their research results into 28 successive themes. This work takes both a critical and comparative approach, looking in particular at Anglo-Saxon, Continental, and European legislation. Regulation of Trading Systems on Financial Markets provides a comparative analysis of each subject covered, including the advantages and disadvantages that exist in the diverse legal solutions envisaged, as well as the current state of the various controversies in the existing doctrine.

Trade-through prohibitions and market quality [An article from: Journal of Financial Markets]

Average customer rating:

Trade-through prohibitions and market quality [An article from: Journal of Financial Markets]
T. Hendershott , and C.M. Jones
Manufacturer: Elsevier
ProductGroup: Book
Binding: Digital
ASIN: B000RR4NUE

Book Description

This digital document is a journal article from Journal of Financial Markets, published by Elsevier in 2005. The article is delivered in HTML format and is available in your Amazon.com Media Library immediately after purchase. You can view it with any web browser.

Description:
On September 4, 2002, the SEC implemented a de minimis exemption to the trade-through rule for three active ETFs, allowing markets to execute trades at prices up to three cents worse than those posted elsewhere. Relaxing the trade-through rule does not worsen ETF market quality. Effective and realized spreads are essentially unchanged or slightly smaller post-event, and prices become slightly more efficient. Part of the explanation is that, in these ETFs, trade-throughs are common, and their frequency changes little following the exemption. Thus, it is difficult to extrapolate from this regulatory experiment to draw broader policy conclusions about trade-through prohibitions.

Average customer rating:
Postharvest ; An Introduction to the Physiology and Handling of Fruit and Vegetables
R.B.H. Wills
Manufacturer: CBS Publishers & Distributors
ProductGroup: Book
Binding: Paperback
ASIN: 8123904835

Average customer rating:

Nice Barcode Sticker

Postharvest: An Introduction to the Physiology & Handling of Fruit, Vegetables & Ornamentals

Manufacturer: New South Wales Univ Pr Ltd
ProductGroup: Book
Binding: Hardcover

General | Gardening & Horticulture | Home & Garden | Subjects | Books
General | Agricultural Sciences | Science | Subjects | Books
ASIN: 0868405604

Book Description

Incorporating new research on the postharvest physiology of fruit, vegetables, and ornamentals, this textbook discusses a broad range of methods for preserving fresh produce from harvest to final purchase by the consumer. The new edition includes important advances in postharvest biology and changes in industry practices. It has been expanded to include ornamental produce and now places greater emphasis on handling and distribution issues relevant to developing countries. It includes eight pages of color photos and numerous new illustrations.

Customer Reviews:

Nice Barcode Sticker.......2002-01-18

It would be cool is they removed the barcode sticker from the back of the book so that we could read it.

Postharvest: An introduction to the physiology and handling of fruits and vegetables

Average customer rating:

Postharvest: An introduction to the physiology and handling of fruits and vegetables
Ron Wills , Terry Lee , and Doug Graham
Manufacturer: Springer
ProductGroup: Book
Binding: Hardcover

General | Cooking, Food & Wine | Subjects | Books

Fruit | Gardening & Horticulture | Home & Garden | Subjects | Books

General | Gardening & Horticulture | Home & Garden | Subjects | Books

General | Agricultural Sciences | Science | Subjects | Books

General | Arts & Photography | Subjects | Books
ASIN: 0442239432

Postharvest: An Introduction to the Physiology & Handling of Fruit & Vegetables

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Postharvest: An Introduction to the Physiology & Handling of Fruit & Vegetables
E. Hall , D. Graham , and R. Wills
Manufacturer: Blackwell Science
ProductGroup: Book
Binding: Paperback

General | Gardening & Horticulture | Home & Garden | Subjects | Books

General | Agricultural Sciences | Science | Subjects | Books

Crop Science | Agricultural Sciences | Science | Subjects | Books
ASIN: 0632026146

Book Description

This volume consists of papers written by evolutionary, molecular and organismal biologists, geneticists, ecologists, behavioural ecologists, morphologists, mathematicians, theoreticians and experimentalists, in honour of Professor Eviatar (Eibi) Nevo on the occasion of his seventieth birthday. The contributors are only a small subset of Eibi's many friends, collaborators and students (not that one can distinguish these categories among Eibi's colleagues). His widespread influence and activity, both in Israel and more generally, as a leading evolutionary biologist is indicated by his many co-authors on books and papers, and by his many students integrated in teaching and research.
This volume presents some of the most recent dramatic results of molecular, genomic, and organismal evolutionary processes. It represents analyses, experiments, observations, reviews, discussions and forecasts of evolutionary theory comprising both novel methods and results, reanalyzed and reviewed data sets based on comparative, experimental, and theoretical studies utilizing model organisms across phylogeny, including bacteria, fungi, plants, animals and humans. It elucidates the revolution in molecular biology that ushered in our understanding of the evolutionary process over time and space. The topics discussed include major problems of evolutionary theory concerning origins, phylogeny, relative importance of evolutionary forces, structure and function, adaptation and speciation in space and time in changing and stressful environments. A major emerging generalization is the nonrandomness of genome structure highlighting the importance of natural selection as a major organizing evolutionary force not only at the phenotypic level, but most importantly at the interlinked genotypic molecular level. The integration between the molecular and organismal levels unifies life which is subjected to the mechanism of natural selection as a major orienting evolutionary force.

Book Description

The explosive development of interactive multimedia products on CD-ROM and the Internet, via the WWW, has generated immense interest in this field. The approach to producing interactive multimedia mapping products is quite unique and there has been an upsurge of interest in developing methodologies that best exploit both the technology and communication effectiveness of multimedia mapping. This book is addressed to professional cartographers interested in moving into multimedia mapping, for cartographers already involved in this field who wish to discover the approaches that other practitioners in multimedia cartography have already taken and for students and academics in the mapping sciences and related geographic fields wishing to update their knowledge of cartographic design and production.

Customer Reviews:

Potential cartography changes from multimedia.......2000-06-20

I think the book brings a very helpful review of the cartography state of art facing new tools to represent reality. It is balanced between theory and practical examples. Finally, it shows how multimedia will impact in the way we think and construct maps.

Geographic Hypermedia (Lecture Notes in Geoinformation and Cartography)

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Geographic Hypermedia (Lecture Notes in Geoinformation and Cartography)

Manufacturer: Springer
ProductGroup: Book
Binding: Hardcover

Databases | Software | Computers & Internet | Subjects | Books

General | Computers & Internet | Subjects | Books

General | Databases | Computers & Internet | Subjects | Books

General | Earth Sciences | Science | Subjects | Books

Cartography | Earth Sciences | Science | Subjects | Books

All Titles | Qualifying Textbooks - Fall 2007 | Stores | Books

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ASIN: 3540342370

Product Description

The integration of the Web and Multimedia technologies with Geographical Information Systems (GIS) has recently lead to the development of new forms of multimedia geo-representations. Currently, many geomatics solutions are web-based and provide access to multimedia elements in order to support efficiently specific application domains. The book serves as a collection of multi-disciplinary contributions related to Geographic Hypermedia and highlights the technological aspects of GIS. Specifically, it focuses on its database and database management system. The methodologies for modeling and handling geographic data are described.

Spatial Information Theory. Cognitive and Computational Foundations of Geographic Information Science: International Conference COSIT'99 Stade, Germany, ... (Lecture Notes in Computer Science)

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Spatial Information Theory. Cognitive and Computational Foundations of Geographic Information Science: International Conference COSIT'99 Stade, Germany, ... (Lecture Notes in Computer Science)

Manufacturer: Springer
ProductGroup: Book
Binding: Paperback

General | Medicine | Subjects | Books

General | Travel | Subjects | Books

General | Computers & Internet | Subjects | Books

General | Databases | Computers & Internet | Subjects | Books

Information Theory | Computer Science | Computers & Internet | Subjects | Books

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All Titles | Qualifying Textbooks - Fall 2007 | Stores | Books

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Travel | Qualifying Textbooks - Fall 2007 | Stores | Books
ASIN: 3540663657

Book Description

This book constitutes the refereed proceedings of the International Conference on Spatial Information Theory, COSIT '99, held in Stade, Germany, in August 1999.The 30 revised full papers presented were carefully reviewed and selected from 70 submissions. The book is divided into topical sections on landmarks and navigation, route directions, abstraction and spatial hierarchies, spatial reasoning calculi, ontology of space, visual representation and reasoning, maps and routes, and granularity and qualitative abstraction.

Specifying interaction surfaces using interaction maps ([Research paper] / Carnegie Mellon University. School of Computer Science)

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Specifying interaction surfaces using interaction maps ([Research paper] / Carnegie Mellon University. School of Computer Science)
Jeffrey S Pierce
Manufacturer: School of Computer Science, Carnegie Mellon University
ProductGroup: Book
Binding: Unknown Binding
ASIN: B0006RKIFE

Book Description

Introduction to Environmental Physics aims to cover some of the more common and popular topics addressed in physics of the earth, physics of the environemnt, and environmental physics courses. It provides an essentially non-mathematical treatment suitable for a first year undergraduate level course. The principle topics covered are the physics of the built environment, the physics of human survival, energy for living, environmental health, revealing the planet, the sun and the atmosphere, the biosphere, the global climate, and climate change.

Customer Reviews:

correction.......2002-07-05

Your editorial description is wrong and not
related to this book

I know I wrote the book !

This book is a textbook, but also aimed at the
general scientific reader, and describes the physics
that underpins environmental processes. these incluce
global warming, ozone depletion, energy use and
prospects for cleaner energy, weather (including
cloud physics) and climate and the physics of soils.

Book Description

Mirror, mirror, on the wall, are you the hottest of them all?

The next book in the sexy, sassy interactive Miss Adventure series -- following Tangle in Tijuana -- invites you to Reno, Nevada, as a contestant in the Miss Liberty Pageant. There you'll dodge back-stabbing competitors and a lecherous host in a race for the crown on a nationally televised competition. With a Miss Adventure, it's only natural that the choices will be way more fun than selecting an evening gown....

Will you be forced to room with a neurotic pageant lifer -- and her domineering stage mom?
Will you team up with the troublemaking Miss Texas to dose the other girls with Ecstasy?
Or will you walk away with the crown on your head -- and the hottie son of the wealthy pageant sponsor on your arm?

The good news is that you can have as many "do-overs" as it takes to win in Beauty Queen Blowout: simply flip back to the start and make new choices the next time around. So tape up those boobs and get your best elbow-elbow wrist-wrist wave ready -- you're going to the Miss Liberty Pageant!

Customer Reviews:

Awesome!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!.......2003-09-18

Ok, first of all, this is not the only book in the series there is the first one, Tangle in Tiajuana (equally as fab!)and I here that the talented authors plan on writing more brilliant smut (well, it's not tooo smutty, unless that's what you like). And this book is a choose your own adventure, not some lame cartoonish book for book wormish teen wall flowers. It is the kind of book you sit down with some friends and drinks and read aloud to each other, laughing all the way to the end, and then over again with different choices. This is the book that NEVER stops giving. BUy it and live happily forever and ever.

A crazy ride!.......2003-09-18

I loved Choose your own adventure as a kid -- but this brings it to a whole new level. This time, you are a contestant in a Miss America pageant, and have to make choices to try to win. And winning is hard! Unlike most pageants, this is all sex, drugs and even rock and roll, with a healthy dose of post-feminism to boot. Loved every ending.

Average customer rating:

Beauty Queen Blowout: Miss Adventure #2
Lilla; Zuckerman, Nora Zuckerman
Manufacturer: Fireside
ProductGroup: Book
Binding: Paperback
ASIN: B000OFL8AM

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