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1. |
Record Nr. |
UNINA9910464557503321 |
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Autore |
Gillis Paul |
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Titolo |
The big four and the development of the accounting profession in China / / by Paul Gillis |
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Pubbl/distr/stampa |
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Bingley, England : , : Emerald Group Publishing Limited, , 2014 |
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©2014 |
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ISBN |
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Edizione |
[First edition.] |
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Descrizione fisica |
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1 online resource (362 p.) |
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Collana |
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Studies in the Development of Accounting Thought, , 1479-3504 ; ; Volume 16 |
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Disciplina |
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Soggetti |
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Accounting - China |
Auditing - China |
Finance - China |
Electronic books. |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Description based upon print version of record. |
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Nota di bibliografia |
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Includes bibliographical references and index. |
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Nota di contenuto |
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FRONT COVER; THE BIG FOUR AND THE DEVELOPMENT OF THE ACCOUNTING PROFESSION IN CHINA; COPYRIGHT PAGE; CONTENTS; ACKNOWLEDGMENTS; LIST OF ABBREVIATIONS; LIST OF TABLES; 1. INTRODUCTION; 1.1. Introduction; 1.2. The Purpose and Significance of this Book; 1.3. The Research Question; 1.4. Overview of Methodology; 1.5. Limitations and Delimitations; 1.6. Organization of the Book; 2. THEORETICAL FOUNDATIONS; 2.1. Historical Critical Accounting Research; 2.2. Alternative Theoretical Foundations for Historical Accounting Research; 3. THE BIG FOUR; 3.1. The Big Four; 3.2. Globalization of the Big Four |
3.3. The Big Four in Emerging Markets 3.4. Law Firms; 4. BUILDING FOUNDATIONS; 4.1. Accounting Practices in Early China; 4.2. War and Revolution; 4.3. China Opens to the World; 4.4. Tiananmen Square; 5. FOREIGN DIRECT INVESTMENT AND CAPITAL MARKETS AS HEGEMONIC PROJECTS; 5.1. Foreign Direct Investment; 5.2. Joint Venture Accounting Firms; 5.3. Development of Capital Markets; 5.4. Accounting Frauds and Scandals; 5.5. Securities Regulation; 6. MAINTAINING HEGEMONY; 6.1. The People Dimension; 6.2. Member Firms in China; 6.3. China and the World Trade Organization |
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6.4. Competition Between the Big Four 6.5. Structure of the Accounting Market in China; 7. COUNTER-HEGEMONY; 7.1. Accounting and Auditing Standards; 7.2. Licensing of Certified Public Accountants; 7.3. Local Firm Reforms; 7.4. Audit Rotation; 7.5. Mainland Chinese Firms and the H-Share Market; 8. ANALYSIS AND CONCLUSIONS; 8.1. How the Big Four Came to Dominate Accounting Markets in China; 8.2. Why the Big Four Came to Dominate Accounting Markets in China; 8.3. How Have Indigenous Firms Tried to Break the Dominance of the Big Four?; 9. IMPLICATIONS AND TOPICS FOR FURTHER RESEARCH |
9.1. What the Big Four Needs to Do 9.2. What Local Firms Need to Do; 9.3. What Regulators Need to Do; 9.4. Further Research Topics; REFERENCES; ABOUT THE AUTHOR; INDEX |
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Sommario/riassunto |
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This volume provides a history of the domination of the Big Four in the Chinese accounting industry, explaining why China was unable to keep the market for its own accounting firms. The book details how easy access to U.S. capital markets led to major accounting scandals, and a clash between U.S. and Chinese regulators. |
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2. |
Record Nr. |
UNINA9910784532203321 |
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Autore |
Sayood Khalid |
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Titolo |
Introduction to data compression / / Khalid Sayood, University of Nebraska |
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Pubbl/distr/stampa |
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Amsterdam, [Netherlands] : , : Morgan Kaufmann, , 2006 |
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©2006 |
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ISBN |
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1-281-22731-5 |
9786611227319 |
0-08-050925-8 |
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Edizione |
[Third edition.] |
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Descrizione fisica |
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1 online resource (703 p.) |
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Collana |
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Morgan Kaufmann Series in Multimedia Information and Systems |
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Disciplina |
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Soggetti |
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Data compression (Telecommunication) |
Coding theory |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Description based upon print version of record. |
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Nota di bibliografia |
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Includes bibliographical references and index. |
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Nota di contenuto |
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Front cover; Title page; Copyright page; Table of contents; Preface; Audience; Course Use; Approach; Learning from This Book; Content and Organization; A Personal View; Acknowledgments; 1 Introduction; 1.1 Compression Techniques; 1.1.1 Lossless Compression; 1.1.2 Lossy Compression; 1.1.3 Measures of Performance; 1.2 Modeling and Coding; 1.3 Summary; 1.4 Projects and Problems; 2 Mathematical Preliminaries for Lossless Compression; 2.1 Overview; 2.2 A Brief Introduction to Information Theory; 2.2.1 Derivation of Average Information; 2.3 Models; 2.3.1 Physical Models; 2.3.2 Probability Models |
2.3.3 Markov Models2.3.4 Composite Source Model; 2.4 Coding; 2.4.1 Uniquely Decodable Codes; 2.4.2 Prefix Codes; 2.4.3 The Kraft-McMillan Inequality; 2.5 Algorithmic Information Theory; 2.6 Minimum Description Length Principle; 2.7 Summary; 2.8 Projects and Problems; 3 Huffman Coding; 3.1 Overview; 3.2 The Huffman Coding Algorithm; 3.2.1 Minimum Variance Huffman Codes; 3.2.2 Optimality of Huffman Codes; 3.2.3 Length of Huffman Codes; 3.2.4 Extended Huffman Codes; 3.3 Nonbinary Huffman Codes; 3.4 Adaptive Huffman Coding; 3.4.1 Update Procedure; 3.4.2 Encoding Procedure |
3.4.3 Decoding Procedure3.5 Golomb Codes; 3.6 Rice Codes; 3.6.1 CCSDS Recommendation for Lossless Compression; 3.7 Tunstall Codes; 3.8 Applications of Huffman Coding; 3.8.1 Lossless Image Compression; 3.8.2 Text Compression; 3.8.3 Audio Compression; 3.9 Summary; 3.10 Projects and Problems; 4 Arithmetic Coding; 4.1 Overview; 4.2 Introduction; 4.3 Coding a Sequence; 4.3.1 Generating a Tag; 4.3.2 Deciphering the Tag; 4.4 Generating a Binary Code; 4.4.1 Uniqueness and Ef f iciency of the Arithmetic Code; 4.4.2 Algorithm Implementation; 4.4.3 Integer Implementation |
4.5 Comparison of Huffman and Arithmetic Coding4.6 Adaptive Arithmetic Coding; 4.7 Applications; 4.8 Summary; 4.9 Projects and Problems; 5 Dictionary Techniques; 5.1 Overview; 5.2 Introduction; 5.3 Static Dictionary; 5.3.1 Digram Coding; 5.4 Adaptive Dictionary; 5.4.1 The LZ77 Approach; 5.4.2 The LZ78 Approach; 5.5 Applications; 5.5.1 File Compression-UNIX; 5.5.2 Image Compression-The Graphics Interchange Format (GIF); 5.5.3 Image Compression-Portable Network Graphics (PNG); 5.5.4 Compression over Modems-V.42 bis; 5.6 Summary; 5.7 Projects and Problems; 6 Context-Based Compression |
6.1 Overview6.2 Introduction; 6.3 Prediction with Partial Match (ppm); 6.3.1 The Basic Algorithm; 6.3.2 The Escape Symbol; 6.3.3 Length of Context; 6.3.4 The Exclusion Principle; 6.4 The Burrows-Wheeler Transform; 6.4.1 Move-to-Front Coding; 6.5 Associative Coder of Buyanovsky (ACB); 6.6 Dynamic Markov Compression; 6.7 Summary; 6.8 Projects and Problems; 7 Lossless Image Compression; 7.1 Overview; 7.2 Introduction; 7.2.1 The Old JPEG Standard; 7.3 CALIC; 7.4 JPEG-LS; 7.5 Multiresolution Approaches; 7.5.1 Progressive Image Transmission; 7.6 Facsimile Encoding; 7.6.1 Run-Length Coding |
7.6.2 CCITT Group 3 and 4-Recommendations T.4 and T.6 |
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Sommario/riassunto |
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Each edition of Introduction to Data Compression has widely been considered the best introduction and reference text on the art and science of data compression, and the third edition continues in this tradition. Data compression techniques and technology are ever-evolving with new applications in image, speech, text, audio, and video. The third edition includes all the cutting edge updates the reader will need during the work day and in class. Khalid Sayood provides an extensive introduction to the theory underlying today's compression techniques with detailed instruction for their app |
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