Economics, Business and Finance
415 Oser Avenue, Suite N, Hauppauge NY 11788-3619 USA
Orders: (631) 231-7269, Office: (631) 231-7269, Fax: (631) 299-0166, E-mail: billing.central@novapublishers.com
Cover

Economics and Law of Digital Economy

Author: Georgios I. Zekos, PhD
International Hellenic University, Serres, Hellas; BSc(Econ) Aristotle University, JD Democritus University, LLM, PhD(Law) University of Hull, PhD(Econ) University of Peloponnese, Greece

Series: Economic Issues, Problems and Perspectives

Publication Date: June 2020

Book Description:
The digital economy is a central part of transformation based on the diligence of cyberspace-based technologies. MNEs play a crucial role in global economy, linking rich and poor economies, and transmitting capital, knowledge, ideas and value systems across borders and so by interacting with institutions, organizations and individuals, MNEs cause positive and negative spillovers for stakeholders in host countries. FDI is a source of private external finance to the host economy contributing to the state’s capital formation in the form of corporate tax revenues, permitting transfer of technology and innovation and so tolerating the host economy to catch up with technological and managerial enhancements absorbed by the rest of the economy will make for fuller productivity influence. IPR granted by patents, copyrights, trademarks, etc., perform a significant role in promoting innovation and sustaining economic growth by allowing their holders to keep out, for a limited amount of time, other parties from the remuneration arising from new knowledge and from the commercial use of innovative products and developments based on that new knowledge. Finally, the results based on ZEKIPR & ZEKEUIPR indices show not only a positive and real importance of IPRs upon attracting FDI but also IPRs are significant in a reverse way in contributing to GDP growth.

Binding: e-Book

ISBN: 978-1-53617-490-8

Price: $160.00


Cover

Public Services and Related Concepts in the European Union: Understanding the European Union’s Legal Framework for Services of General Economic Interest

Author: Aleš Ferčič
Doctor of Juridical Science, University of Maribor, Faculty of Law, Maribor, Slovenia

Series: Laws and Legislation

Publication Date: 2020

Book Description:
Public services or more precisely, to use the EU’s terminology, services of general economic interest have traditionally played a vital role in the normal functioning of the society in the Member States. Yet, their equity or non-economic components have often caused tensions with the internal market components, such as the free movement of production factors, competition and economic efficiency. To put it simply, their place within the internal market has been for a long time a persistent irritant in the European public debate.

However, the situation has changed over time, in particular after the Lisbon Treaty which introduced the “new context” which seems to be more friendly to services of general economic interest than ever before. In this regard it is worth noting that, given the place occupied by services of general economic interest in the shared values of the EU as well as their role in promoting social and territorial cohesion, the EU and the Member States, each within their respective powers and within the scope of application of the Treaties, must take care that such services operate on the basis of principles and conditions, particularly economic and financial conditions, which enable them to fulfil their missions. It is a kind of joint responsibility for the effective provision of services of general economic interest which indicates that also the EU institutions must accept them as a building block of the European (market) integration process. In fact, the recent case law seems to support this thesis.

The Post-Lisbon state of play in the discussed field is in the center of the book but for practical reasons it also offers a broader view to a reader.

The book consists of the three interrelated chapters which relate in one way or another to services of general economic interest and corresponding supranational legal framework. The latter is par excellence topic of the EU (law). The introductory chapter is designed as the EU law toolkit which explains the values and aims of the EU, its competences and institutional structure, the fundamental legal principles and concepts which are of particular importance for services of general economic interest. This is followed by the second chapter, which sets the scene by explaining the socio-political background at the both levels, national and supranational.

In addition, the second chapter discusses the concept of services of general economic interest and related concepts. The third chapter is the very core of the book because it discusses the present EU’s legal framework for services of general economic interest. In addition to the general and sector-specific hard law, it includes most relevant case law and soft law. The main emphasis is, however, on the primary (constitutional) EU law, predominantly on the part relating market competition, e.g. Art. 101–109 TFEU, and on the part which directly address services of general economic interest, e.g. Art. 14 and the related Protocol, Art. 106(2) TFEU, and Art. 36 CFREU.

As such, the book could be interesting for all those who, in one way or another, deal with public services or services of general economic interest. Namely, the book is primarily oriented towards experts dealing with those services within the EU, however, due to its structure as well as gradualist and systematical approach, it can reach other readers as well and enable them to understand the EU’s legal framework for services of general economic interest.

Binding: Hardcover
Binding: e-Book

ISBN: 978-1-53616-422-0
ISBN: 978-1-53616-423-7

Price: $195.00
Price: $195.00


Cover

The Project Administrator: Perspectives to Project Support Services

Author: Gerrit van der Waldt
Department of Public Governance, North-West University, Potchefstroom, South Africa

Series: Marketing and Operations Management Research

Publication Date: 2020

Book Description:
The application of projects in various organizational settings and for multiple purposes is accelerating at a rapid pace. Increasingly public and private sector institutions and enterprises appreciate the value of projects to render services and products on time, within budget and according to quality specifications. The ultimate success of projects is, however, dependent on the professional expertise of dedicated support staff. The role and responsibilities of project administrators are therefore rapidly growing to establish administrative support structures, systems and processes, as well as adequate project controls, document management, and stakeholder communication.

Project host organizations, project managers and governance bodies, such as steering committees, need to be strongly supported to ensure that the hands of key role-players are strengthened through accurate record-keeping, archival services, project management information systems, control systems, and team support. For this purpose, organizational arrangements such as project management units, project support offices, and project management offices are established to facilitate institutional memory and to embed the principles of a learning organization as far as project best practices are concerned. The body of knowledge of Project Management is also highly dynamic and is expanding to incorporate the exciting world of project support services.

The purpose of this publication is to provide an overview of the nature of project support services with particular reference to the roles and responsibilities of project administrators. The publication covers the following key areas:

• the fundamentals of project management including concepts, principles, life cycle phases, PMBOK, and methodologies;
• the nature of project support services, including the typical job profile and responsibilities of project administrators;
• support through organizational and project governance arrangements;
• project planning support;
• project controls, reviews, and reporting support; and
• project team support and self-management.

This publication is a must-read for project practitioners in the field of project support services and business administration, and also serves as an invaluable text book to train project support staff. Various self-assessment exercises and practical examples are included to aid this purpose.

Binding: Hardcover
Binding: e-Book

ISBN: 978-1-53616-497-8
ISBN: 978-1-53616-498-5

Price: $160.00
Price: $160.00


Cover

Finance Crimes: Insider Trading and Money Laundering

Author: Georgios I. Zekos, PhD
International Hellenic University, Serres, Hellas; BSc(Econ) Aristotle University, JD Democritus University, LLM, PhD(Law) University of Hull, PhD(Econ) University of Peloponnese, Greece

Series: Business, Technology and Finance

Publication Date: 2020

Book Description:
The globalization of trade in goods and services has opened up new and more and more vast markets and so financial markets have triggered sharp growth in investment portfolios and large movements of short-term capital, with borrowers and investors interacting through a more and more unified market. Cyberspace is a global network of computers linked by high-speed data lines and wireless systems and so cyberspace can strengthen national and global governance.

Financial crimes are types of economic crimes which implicate using instruments and institutions of the financial market for getting financial profits at the expense of other market actors.

Insider trading is basically when a corporate insider or another party in possession of proprietary non-public information trades upon it. The insider trading policy is an aspect of a company’s internal governance making certain corporate transparency is preserved upholding investor confidence. Insider trading is far from generic propagated through various means and brought about by various market participants.

Money laundering is the course whereby criminals mask the true origin and ownership of the earnings of their criminal activities permitting them to keep control over these profits and, in due course, to stipulate a legitimate cover for their source of income and the financing of their criminal actions. Crypto-currencies have been portrayed as an instrument making possible illegal activity, as they advance a setting for individuals to create, transfer, launder and steal unlawful funds with anonymity. Terrorism produces governments to be more vigilant with private financial transactions to avert funding of terrorist activities from abroad. Financial crimes contribute to terrorist financing.

Binding: Hardcover
Binding: e-Book

ISBN: 978-1-53616-837-2
ISBN: 978-1-53616-838-9

Price: $230.00
Price: $230.00


Cover

International Human Resource Management: Sequential Cross Cultural Training – Sociocultural and Psychological Adjustment

Author: Christos Papademetriou
Lecturer in Management, Michalaki Kyprianou, Peyia, Paphos, Cyprus

Series: Business Issues, Competition and Entrepreneurship

Publication Date: 2020

Book Description:
Recent research supports that sequential forms of Cross-Cultural Training (CCT), which offered pre-departure CCT as well as post-arrival CCT, are more beneficial than nonsequential CCT. This study investigates the impact of sequential CCT upon the level of both sociocultural and psychological adjustment of expatriate managers. This study also aims to enrich the existing literature field with the effectiveness of sequential CCT upon expatriate adjustment.

The methodology of the study was mixed methods design. It adopted an Explanatory Sequential Mixed Methods Design, which included a quantitative phase followed by a qualitative phase. On the one hand, the quantitative data and their analysis gave a general overview of the impact of sequential CCT upon the levels of sociocultural and psychological adjustment while on the other hand, the qualitative data obtained more depth to the research and therefore explicated the quantitative results.

Surprisingly but significantly, both quantitative and qualitative results supported that sequential CCT has no any significant impact upon the sociocultural and psychological adjustment of the expatriate managers. Despite this result, the qualitative findings showed that CCT has helped the expatriate managers in their sociocultural and psychological adjustment, regardless of whether it was sequential or not. Moreover, the results emphasize the importance of the timing of CCT and not its sequentiality. The important assertion of this study is that the effectiveness of the CCT depends both on its content and on its delivery time. Suggestions refer to the delivery time and the appropriate content of CCT in enhancing sociocultural and psychological adjustment of the expatriates.

Binding: Hardcover
Binding: e-Book

ISBN: 978-1-53616-947-8
ISBN: 978-1-53616-948-5

Price: $160.00
Price: $160.00


Cover

Digitalisation of Supply Chain Management and Firm Performance: Structural Equation Modelling and Empirical Findings

Authors: Faraz Bidar
Associate, Decision Sciences and Modelling Program, VU Research, Victoria University, Melbourne, Australia

Sardar M. N. Islam, PhD
Victoria Institute of Strategic Economic Studies, Faculty of Business and Law, Victoria University, Australia

Series: Business Issues, Competition and Entrepreneurship

Publication Date: 2020

Book Description:
The widespread adoption of information technologies (IT) characterising the recent competitive advantage scenario has been of great interest to researchers and practitioners. An important management question today is whether the anticipated economic benefits of information technology are being realised. There have been contradictory findings in the literature regarding its impact on firms’ productivity. While the debate known as the “IT productivity” paradox still endures, empirical studies have not shown consistent results to clarify how IT offers benefits to the owning firms. The primary research questions are whether and how IT capabilities can create competitive advantage and enhance firm performance through supply chain relationships (channel capabilities).

A quantitative approach for data collection and analysis is used. Drawing on the resource based theory of the firm and transaction cost economic theory, this study developed and tested a model that proposes supply chain channel capabilities (information sharing, supply chain coordination and supply chain responsiveness) as higher organisational capabilities which mediate the effects of a firm’s IT capabilities on its market and financial performances. The findings of this study reveal that a firm’s inter-organisational information sharing mediates the influence of IT capabilities on firm performance. Practitioners and academics can benefit from the results of this study in terms of the ramifications for investment decisions as well as to benchmark where they stand with their IT in terms of potential for value creation, business support and improving their supply chain management practices.

Binding: Hardcover
Binding: e-Book

ISBN: 978-1-53616-754-2
ISBN: 978-1-53616-755-9

Price: $230.00
Price: $230.00


Cover

Financial Audits: IRS, Federal Debt and Troubled Asset Relief Program

Editor: Caroline Watts

Series: Financial Institutions and Services

Publication Date: May 2020

Book Description:
Chapter 1 – In accordance with the authority conferred by the Chief Financial Officers Act of 1990, GAO annually audits IRS’s financial statements to determine whether (1) the financial statements are fairly presented and (2) IRS management maintained effective internal control over financial reporting. GAO also tests IRS’s compliance with selected provisions of applicable laws, regulations, contracts, and grant agreements.

Chapter 2 – GAO audits the consolidated financial statements of the U.S. government. Because of the significance of the federal debt to the government-wide financial statements, GAO audits Fiscal Service’s Schedules of Federal Debt annually to determine whether, in all material respects, (1) the schedules are fairly presented and (2) Fiscal Service management maintained effective internal control over financial reporting relevant to the Schedule of Federal Debt. Further, GAO tests compliance with selected provisions of applicable laws, regulations, contracts, and grant agreements related to the Schedule of Federal Debt.

The Office of Management and Budget (OMB) Circular A-136 provides agencies with the guidance for reporting financial and performance information to Congress, the President, and the American people on an annual basis. In lieu of the consolidated Performance and Accountability Report (PAR), the U.S. Department of the Treasury’s (Treasury) Office of Financial Stability (OFS) has chosen to prepare a series of separate reports to provide the fiscal year 2019 financial and performance information for the Troubled Asset Relief Program (TARP) as discussed in chapter 3.

Binding: Hardcover
Binding: e-Book

ISBN: 978-1-53617-370-3
ISBN: 978-1-53617-371-0

Price: $195.00
Price: $195.00


Cover

Branding and Labeling in the Digital and Artificial Intelligence Era

Editor: Joseph Kaswengi
University of Orléans, member of VALLOREM Lab, France

Series: Management Science – Theory and Applications

Publication Date: June 2020

Book Description:
This book presents current research in the area of branding and labeling. It covers a wide range of topics including brands, labels, marketing, econometrics, psychology, finance, health, economics, sociology, information, culture, heritage, retailing, etc. It addresses various areas of research such as consumer behavior in online advertising, franchising, mobile money markets, hospitality industries, packaging transparencies. The present book contributions use quantitative and qualitative methods such as experiments, case studies, questionnaires, mixed and empirical and conceptual approaches. The contributions are respectively presented in accordance with the following themes: consumer behavior and decisions, labelling strategy, brand market trends, branding local brands and theoretical research avenues.

Binding: Hardcover
Binding: e-Book

ISBN: 978-1-53617-499-1
ISBN: 978-1-53617-500-4

Price: $82.00
Price: $82.00


Cover

Smallholder Farmers and Farming Practices: Challenges and Prospects

Editor: Oluwatoyin Dare Kolawole, PhD
University of Botswana, Maun Botswana, Southern Africa

Series: Agriculture Issues and Policies

Publication Date: 2020

Book Description:
This book emanated from the research outputs of different authors whose diverse academic traditions and wide geographic spread play a major role in enriching its contents. The volume is mainly a compilation on smallholder farmers and their practices. The book also highlights the challenges, which small farmers frequently encounter, and the opportunities or prospects, which abound in their farming operations. Compartmentalized into three major sections, this 10-chapter volume provides an account of thought-provoking scenarios and narratives, which are rich and well suited for policy development and praxis. The book, therefore, compels policy-makers to see opportunities in every challenge associated with smallholder agriculture rather than see challenges in every opportunity therein. While some of the chapters present the results of field experimentations that highlight the impacts of certain geographic features and fertilizer use on root tuber cultivars’ production, some explore the effect of climate change on smallholder farming practices and how small farmers counteract the vagaries of weather conditions, which might impede their livelihoods.

Nonetheless, most of the chapters largely rely on sociological methodologies to identify pertinent issues affecting the smallholder agriculture. While some of the issues underscore the advocacy for organic farming and its associated benefits or opportunities, others emphasize the uniqueness of certain agro-ecological farming systems and the opportunities, which they might offer resource-poor, smallholder farmers. A number of the chapters specifically provide some historical perspectives on the political economy of smallholder agriculture and identify the motivating and demotivating factors influencing young farmers’ affection for farming while some accentuate the pertinent role of research in determining small farmers’ response to the adoption of improved biotechnology in achieving food security. Throughout the book, authors’ findings and viewpoints converge in many places on topical issues relating to environmental sustainability, mitigation of climate change, ethics of the agri-food systems and agricultural policy.

Binding: Hardcover
Binding: e-Book

ISBN: 978-1-53616-892-1
ISBN: 978-1-53616-893-8

Price: $160.00
Price: $160.00


Cover

Economic Policies for Development: Beyond the Millennium Goals

Editors: Carmen Díaz-Roldán
Department of Economics, Universidad de Málaga, Spain
Department of Economics, Universidad de Castilla-La Mancha, Spain

Laura Pérez Ortiz
Universidad Autonoma de Madrid, Departamento de Estructura Economica y Economia del Desarrollo, Facultad de CC Economicas y Empresariales, Madrid, Spain

Julimar da Silva Bichara
Universidad Autonoma de Madrid, Departamento de Estructura Economica y Economia del Desarrollo, Facultad de CC Economicas y Empresariales, Madrid, Spain

Series: Progress in Economics Research

Publication Date: April 2020

Book Description:
The promotion of economic development is a recurrent area of interest, both in the policy ground as well as in the academic arena. Developed and developing countries are aware that there are pending issues to be solved. Trying to offer a response to some of them, the Sustainable Development Goals (SDGs) or the 2030 Agenda of the United Nations balance social, economic and environmental factors which are in turn the pillars for sustainable economic growth. In this context, social changes, innovations, and technological advances would play a crucial role. But the needed changes require adequate economic policies aimed to promote sustainable economic development. Joint to this, the past financial and economic crisis has questioned the usefulness of several paradigms accepted by the academy and has also favored the research on economic policies. In the current globalized world, the new approaches to conduct economic policies, and the practical lessons that emerge from empirical analysis, are revealed as necessary tools to understand international economic relations.

In this book, we provide some contributions that show the most recent approaches showing to which extent economic policies would overcome a sustainable economic development. First, we will review the current situation and the perspectives of development theories and policies. Next, we will show the scope of both demand-side and supply-side policies, when trying to achieve economic development. Finally, we will show several examples of how developing countries from the Latin America area are dealing with the current situation after the economic crisis, in light of the Sustainable Development Goals.

Our results provide a vast and comprehensive analysis of the situation, the perspective and the proposals for the future of the economic policies for development.

Binding: Hardcover
Binding: e-Book

ISBN: 978-1-53617-138-9
ISBN: 978-1-53617-139-6

Price: $230.00
Price: $230.00


Cover

Challenges of the Global Economy: Some Indonesian Issues

Editors: Teguh Dartanto, Beta Yulianita Gitaharie, Dwini Handayani and Elvia R. Shauki, PhD
Faculty of Economics and Business, Universitas Indonesia, Gedung Dekanat FEB UI KAmpus Widjojo Nitisastro, Depok West Java, Indonesia

Series: Economic Issues, Problems and Perspectives

Publication Date: 2020

Book Description:
Dear Researchers/Students/Librarians, and Practitioners,

We are pleased to offer you the following book chapter titled: “Contemporary issue on development economics and well-being: Exploring distinctive cases in Indonesia” written by prominent authors who are specialized in the area from the Faculty of Economics and Business, Universitas Indonesia, and other top–ranked universities in Indonesia.

The book covers some most recent studies and updated issues in the following areas:

1. Population Economics in Indonesia: The articles in this chapter discuss issues on the changing population structure, including: the impact of Millennials’ behavior and characteristics that are different from the previous generation on various life spectrum, such as fertility preference; the impact of fast development in transportation and economy on migration; and decent wages in a global production network.

2. Islamic Economics and Microfinance: This chapters containts articles that analyze how zakat, shodaqoh, and infaq can be used as economic empowerment tools by improving the well-being in the community; and the intention of zakat payers through the lense of Theory of Planned Behavior.

3. Monetary and Fiscal Challenges in a Changing Global Economy: Some issues discussed by the articles in this chapter are the use of monetary and fiscal policy to speed up economic growth; some empirical findings on taxation, trade liberalization and its impact on food security; technology and its impact on money demand; and analysis of the stock market’s trend. These timely issues are relevant in increasing the interdependence and openness of the country.

This book is strongly recommended to be used as a reference for researchers, students, and also business practitioners not only in Indonesia, but also wider audiences that require deeper insights/thoughts in dynamic, changing and global emerging market (i.e. in Indonesia).

Binding: Hardcover
Binding: e-Book

ISBN: 978-1-53616-276-9
ISBN: 978-1-53616-535-7

Price: $230.00
Price: $230.00


Cover

Accounting, Auditing, CSR, and the Taxation in a Changing Environment: A Study on Indonesia

Editors: Elvia R. Shauki, PhD, Yulianti Abbas, PhD, Beta Yulianita Gitaharie, PhD and Dwini Handayani, PhD
Faculty of Economics and Business, Universitas Indonesia, Gedung Dekanat FEB UI KAmpus Widjojo Nitisastro, Depok, West Java, Indonesia

Series: Business, Technology and Finance

Publication Date: 2020

Book Description:
Dear Researchers/Students/Librarians, and Practitioners,

We are pleased to offer you the following book titled: “Accounting, Auditing, CSR, and the Taxation in a Changing Environment: A Study on Indonesia” written by prominent authors who are specialized in the area from the Faculty of Economics and Business, Universitas Indonesia, and other top-ranked Universities in Indonesia.

The book covers some most recent studies and updated issues related to a Changing Environment. Indonesia Study covering the following three main areas:

1. The first part contains seven papers on financial accounting and taxation topics;

2. The second part consists of seven papers related to corporate governance and CSR topics; and

3. The third part consists of seven papers under auditing topics.

This book is strongly recommended to be used as a reference for researchers, students, and also business practitioners not only in Indonesia, but also wider audiences that required deeper insights/thoughts in dynamic, changing and global emerging market (i.e. in Indonesia).

Binding: Hardcover
Binding: e-Book

ISBN: 978-1-53616-277-6
ISBN: 978-1-53616-518-0

Price: $230.00
Price: $230.00


Cover

Contemporary Issues on Business, Development and Islamic Economics in Indonesia

Editors: Beta Yulianita Gitaharie
Vice Dean for Academic Affairs, The Faculty of Economics and Business, Universitas Indonesia

Arief Wibisono Lubis, PhD
Faculty of Economics and Business, Universitas Indonesia, Gedung Dekanat FEB UI Kampus Widjojo Nitisastro, Depok, West Java, Indonesia

Ari Kuncoro
Dean of the Faculty of Economics and Business, Universitas Indonesia

Dwini Handayani, PhD
Research and Engagement Manager, The Faculty of Economics and Business, Universitas Indonesia

Esther Sri Astuti Suryaningrum, PhD
Faculty of Economics and Business, Universitas Indonesia

Series: Economic Issues, Problems and Perspectives

Publication Date: 2020

Book Description:
We are pleased to offer you with the following book titled “Contemporary Issues on Development Economics and Well-being: Exploring Distinctive Cases in Indonesia” written by prominent authors who are specialized in the area from the Faculty of Economics and Business, Universitas Indonesia, and other top-ranked universities in Indonesia.

The book covers some most recent studies and updated issues in the following areas:
1. Population Economics in Indonesia: The articles in this chapter discuss issues on the changing population structure, including: the impact of Millennials’ behavior and characteristics that are different from the previous generation on various life spectrum, such as fertility preference; the impact of fast development in transportation and economy on migration; and decent wages in a global production network.

2. Islamic Economics and Microfinance: This chapters containts articles that analyze how zakat, shodaqoh, and infaq can be used as economic empowerment tools by improving the well-being in the community; and the intention of zakat payers through the lense of Theory of Planned Behavior.

3. Monetary and Fiscal Challenges in a Changing Global Economy: Some issues discussed by the articles in this chapter are the use of monetary and fiscal policy to speed up economic growth; some empirical findings on taxation, trade liberalization and its impact on food security; technology and its impact on money demand; and analysis of the stock market’s trend. These timely issues are relevant in increasing the interdependence and openness of the country.

This book is strongly recommended to be used as a reference for researchers, students, and also business practitioners not only in Indonesia, but also wider audiences that require deeper insights and thoughts in a dynamic, changing and global emerging market (i.e. in Indonesia).

Binding: Hardcover
Binding: e-Book

ISBN: 978-1-53616-278-3
ISBN: 978-1-53616-832-7

Price: $230.00
Price: $230.00


Cover

Contemporary Research in Accounting: An Indonesian Context

Editors: Beta Yulianita Gitaharie, Miranti Kartika Dewi, PhD, Dwini Handayani, PhD and Elvia R. Shauki, PhD
Faculty of Economics and Business, Universitas Indonesia

Series: Business, Technology and Finance

Publication Date: 2020

Book Description:
This book, “Contemporary Research in Accounting: An Indonesian Context,” will lead its readers to explore an oasis of contemporary research on accounting at the backdrop of an emerging giant–Indonesia. Written by prominent researchers at Universitas Indonesia, the topmost Business School in Indonesia, as well as a manifold of researchers from other top-ranked universities and institutions, this book provides immense assistance for the readers to gain how various research methods are implemented in contemporary accounting topics.

Moreover, this book may cater to the interests of accounting practitioners and consultants too in understanding a wide range of most-recent accounting issues in both public and private sectors, particularly in the following areas:

1. Financial and management accounting: This chapter features contemporary issues in the core topics of accounting. Articles discussing accounting practices in commercial sectors are presented in this chapter including case studies on time-driven activity-based cost in an airline company and cost allocation at an automotive company. Interestingly, this chapter also brings special attention to financial and management accounting practices in Indonesian public sector, such as intangible asset management, livestock accounting, strategic and budget planning, accounting for revenue and public facilities in several ministerial offices.

2. Auditing and taxation: Various novel studies in contemporary auditing and taxation topics are presented in this chapter, including analysis on the implementation of tax allowance and tax holiday on investment activities, tax avoidance of shariah-compliant firms and non-shariah compliant firms, as well as tax audit findings analysis on oil and gas industry.

3. Governance and internal control: Internal control is an imperative bedrock to establish good governance. Discussion on the two topics is of interest of this chapter. Articles covered in the chapter include internal control analysis over the legal liabilities financial reporting procedure at a ministerial office, accountability practices at a social insurance organization, and implementation of the anti-fraud strategy

We hope fellow researchers from qualitative and quantitative streams, students with a thirst for knowledge, resourceful librarians, and lifelong practitioner learners find this book as a solid grounding of highly relevant contemporary accounting topics, particularly within the context of Indonesia.

Binding: Hardcover
Binding: e-Book

ISBN: 978-1-53616-279-0
ISBN: 978-1-53616-644-6

Price: $230.00
Price: $230.00


Cover

Climate Adaptation for a Sustainable Economy: Lessons from Bangladesh, an Emerging Tiger of Asia

Editors: Moazzem Hossain
Griffith University, Nathan, QLD, Australia

Q K Ahmad
Dhaka School of Economics, University of Dhaka, Dhaka, Bangladesh

Mazharul M Islam
Department of Chemistry, University of Bath, Bath, UK

Series: Asian Political, Economic and Social Issues

Publication Date: 2020

Book Description:
When thinking of the leaders of Asia who brought landmark prosperity to their respective nations from the second half of the 20th century, two leaders immediately come to mind: late Lee Kuan Yew of Singapore and Dr. Mahathir Mohamad of Malaysia. Bangladesh’s own Sheikh Mujibur Rahman did not have time to turn Bangladesh into a prosperous nation, but he was the architect of the Bangladesh nation, which sacrificed three million men and women, and two hundred thousand women lost dignity in a liberation war in 1971. These leaders had one thing in common, they had visions about prosperity and freedom. Singapore and Malaysia realized late Prime Minister Lee and Prime Minister Mahthir’s visions in their life time. Mahathir is still living. Mujib too had a vision for the prosperity of his people.

His vision was, in his words, “I want to make Bangladesh the Switzerland of Asia”. In other words, Sheikh Mujib wanted to make Bangladesh a Golden Bengal, a member of the OECD nations. Since the dark days of 1975 when he was killed by assassins’ bullets, the nation has been looking for opportunity to realize Mujib’s visions. Finally, the opportunity came to his daughter Sheikh Hasina in 1996 and with a break of next five years at last she got momentum in 2009 for taking Bangladesh to prosperity. The incumbent government since 2009 has been doing extraordinarily well to maintain and fulfill all the requirements of a “middle income” status which was awarded in March 2018. Sheikh Hasina has recently said, “Bangladesh will achieve the goals to become a middle income nation by 2021, three years ahead of the deadline set by the World Bank. She has been working tirelessly for transforming Bangladesh into a “developed” nation by 2041. Indeed, she is a visionary too for realizing the visions of Mujib by making Bangladesh the Switzerland of Asia. Her vision 2021 is coming to an end in two years’ time and it is clear now world-wide on the nation’s development agenda in place to 2041, coinciding with UN agenda 2030 (Sustainable Development Goals).

Binding: Hardcover
Binding: e-Book

ISBN: 978-1-53616-927-0
ISBN: 978-1-53616-928-7

Price: $195.00
Price: $195.00