Easy prey investors : why broken safety nets threaten your wealth / / Al Rosen and Mark Rosen

• Record Nr.: UNINA9910162737903321
• Autore: Rosen Al
• Pubbl/distr/stampa: Montreal, [Canada] : , : McGill-Queen's University Press, , 2017; ©2017
• ISBN: 0-7735-9990-8; 0-7735-9991-6
• Descrizione fisica: 1 online resource (399 pages)
• Disciplina: 345.710268
• Soggetti: Commercial crimes - Canada; Fraud - Canada; Corporations - Corrupt practices - Canada
• Lingua di pubblicazione: Inglese
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Nota di bibliografia: Includes bibliographical references and index.
• Nota di contenuto: Front Matter -- Contents -- Acknowledgments -- Preface -- Unacceptable State of Affairs -- Ponzi Schemes -- Sino-Forest: Why Us? -- The Hercules Managements Case -- Evolution of Canadian Financial Trickery -- The Basics of Scam Detection -- Interest Rate Manipulation -- Yield Scams -- Cash Flow Games -- Nortel and Its Clones -- Related Party Nastiness -- The Saga of Castor Holdings -- Revenue Trickery -- Time for a Pause -- Conning Financial Analysts -- Potentially Troublesome Scenarios -- Unproductive Audits? -- The Livent Inc. Case -- IPO Traps -- Watch for the Usual Suspects -- Canada’s Slippery Slopes -- The Party Line -- IFRS in a Nutshell -- Conceptual Flaws of IFRS -- Deficient IFRS -- REITs and Cash Flow: More Misleading IFRS -- IFRS and Extractive Industries -- IFRS Financial Analysis -- IFRS Analysis in Action -- Typical IFRS Traps -- Perpetual Ponzi Corporation -- IFRS vs. Old GAAP -- Government Neglect -- Appendices -- Financial Statements Explained -- Hercules Immunizes Canada’s Financial Statement Auditors -- Stock Market Rides -- Mainstreet Equity Corp. Illustration -- Additional Reading / Viewing -- Index
• Sommario/riassunto: Over the past twenty-five years, a series of actions, omissions, and failures by Canada's lawmakers and the purported gatekeepers of ; investors' rights have left Canadians' investments, pensions, and retirement savings at greater risk. Bodies such as provincial securities commissions have abandoned their obligations to safeguard investors and allowed published and audited financial statements in Canada to become unreliable. Yet these distorted financial statements are often used by financial analysts who present them as accurate, leaving investors in the dark about serious risks and negative impacts on their savings. In Easy Prey Investors, investigative forensic accountants Al and Mark Rosen examine the circumstances – beginning with a 1997 Supreme Court of Canada ruling that largely granted external auditors immunity against shareholder lawsuits – that have led to a proliferation of corporate scandals and other financial manipulations, and a corresponding lack of accountability among auditors. Based on their many years of experience in major Canadian court cases involving collapsed companies, the authors reveal the full stories behind the financial deceptions, and describe the disturbing consequences for investors. They show how a combination of inaction by lawmakers and illogical delegation of regulatory power to conflicted financial statement auditors has seriously harmed investors, as well as how most conventional protections have been stripped away from stakeholders. Why invest in Canada when your money can so easily be lost? Prying open doors too often sealed shut, Easy Prey Investors illuminates the unpleasant details of financial manipulation and suggests new ways to guide and protect investors and their families.

Subway de los suenos, alucinamiento, libro abierto : la novela vanguardista hispanoamericana / / Katharina Niemeyer

• Record Nr.: UNINA9910788631003321
• Autore: Niemeyer Katharina
• Pubbl/distr/stampa: Madrid ; ; Frankfurt am Main : , : Iberoamericana : , : Vervuert, , [2004]; ©2004
• Descrizione fisica: 1 online resource (495 p.)
• Collana: Nexos y Diferencias. Estudios de la Cultura de América Latina ; ; 11
• Disciplina: 863.00998
• Soggetti: Experimental fiction, Spanish American - History and criticism
• Lingua di pubblicazione: Spagnolo
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Note generali: Bibliographic Level Mode of Issuance: Monograph
• Nota di bibliografia: Incluye referencias bibliográficas (páginas [453]-489) and index.
• Nota di contenuto: Front matter -- ÍNDICE -- Palabras liminares -- Introducción -- Capítulo I. La novela vanguardista hispanoamericana: primeros deslindes (1922-1928) -- Capítulo II. La novela vanguardista hispanoamericana: diferenciación, diseminación, radicalización (1929-1940) -- Bibliografía -- Índice onomástico (autores y críticos de la época)
• Sommario/riassunto: El presente volumen ofrece, por primera vez, un estudio poetológico y una historia general de la novela vanguardista hispanoamericana en sus múltiples facetas y sus repercusiones coetáneas.

Handbook of Technology Education / / edited by Marc J. de Vries

• Record Nr.: UNINA9910349352503321
• Pubbl/distr/stampa: Cham : , : Springer International Publishing : , : Imprint : Springer, , 2020
• Collana: Springer International Handbooks of Education, , 2197-1951
• Disciplina: 607.11
• Soggetti: Technical education; Teaching; Learning; Instruction; Science - Study and teaching; Education—Philosophy; Engineering/Technology Education; Teaching and Teacher Education; Learning & Instruction; Science Education; Educational Philosophy
• Lingua di pubblicazione: Inglese
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Nota di contenuto: Philosophy of Technology and Engineering -- Nomadology: A Lens to Explore the Concept of Technological Literacy -- Teaching Science and Technology -- From Crit to Social Critique -- Religion and Technology -- Curriculum Perspectives in Technology Education -- Action Research for Technology Education -- Design and Technology in England: An Ambitious Vision Thwarted by Unintended Consequences -- Technology Education in the New Zealand Curriculum: History and Rationale -- Teaching and Learning Technology in Different Domains: Tradition and Future Developments -- Food in the School Curriculum: A Discussion of Alternative Approaches -- Textiles, a Dynamic Exchange: Challenges and Opportunities -- Resistant Materials in Technology Education -- Teaching and Learning in Technology -- ; Learning about Systems -- Authentic Learning and Technology Education -- Problem-Based Learning in Technology Education -- Technology Teacher Education -- Community of Practice: Pedagogical Strategies for Linking Communities of Practice to the Classroom -- Design in Technology Education: Current State of Affairs -- Assessment in Technology Education -- Making Assessment Judgements: Policy, Practice, and Research -- Assessment and Learning: The Proximal and Distal Effects of Comparative Judgement -- Social and Ethical Issues in Technology Education -- Rethinking Teaching of Technology: An Approach Integrating Indigenous Knowledge Systems -- Sustainability as a Transformative Factor for Teaching and Learning in Technology Education -- Media in Technology Education -- Technology and Children’s Literature .
• Sommario/riassunto: This handbook of technology education offers a state-of-the-art survey of developments in technology education worldwide. It deals with general themes like philosophical foundations, curriculum, teaching and learning, teacher education, and educational technology. It also has some technology-specific topics, such as designing, making, and assessment (portfolios). To focus on the specific learning challenges a separate section of the book is dedicated to sub-domains of technology and engineering, like food, textiles, materials and robotics. Explicit attention is given to the possible role of technology (and engineering) education in Science, Technology, Engineering and Mathematics (STEM) education. Recent developments such as technology concept learning, authentic learning, pre-university engineering education, design-based learning and design-based research for technology education, pedagogical content knowledge for technology educators, and the use of e-portfolios are included. One section deals with social and cultural issues, such as education for sustainability, gender issues in technology education, indigenous technologies, industry involvement and the relation between technology education and communication. As could be expected in a handbook on technology education, there is also a section on the use of technology for teaching about technology: the use of CAD, science fiction movies, animations, internet and social media. All chapters are written especially for this handbook by a selection of authors, some of whom have been part of the history of technology education for many years, some of whom are promising young researchers. The book can be used as a reference by technology education researchers to get a concise introduction into the field. It can also be used as a resource in technology teacher education programmes. Technology teachers can use it as literature for deepening their understanding of the field and thus working on their continuous professionalization. Curriculum developers and policy makers will find it of interest to get an understanding for the need to have technology education in the curriculum and the way it can be realized in practice.