01138nam2 22002773i 450 VAN010608420160718030627.952IT611349620160718d1961 |0itac50 baitaLATIT|||| |||||ˆ<<‰Studi sulle impugnazioni civili nel processo romano>> 1Luigi RaggiMilano : Giuffrè, 1961233 p.26 cmBiblioteca Lauria.001VAN01060832001 Studi sulle impugnazioni civili nel processo romanoLuigi Raggi210 MilanoGiuffrè1961215 volumi26 cm.1MilanoVANL000284RaggiLuigiVANV032760225642Giuffrè <editore>VANV109181650ITSOL20230616RICABIBLIOTECA DEL DIPARTIMENTO DI GIURISPRUDENZAIT-CE0105VAN00VAN0106084BIBLIOTECA DEL DIPARTIMENTO DI GIURISPRUDENZA00CONS BL.900M.785 5.1 00BL 4192 SLP 20160718 Studi sulle impugnazioni civili nel processo romano 11439834UNICAMPANIA06114nam 2200829Ia 450 991013959130332120230912122958.01-119-97862-91-119-20890-41-283-33737-197866133373750-470-97361-7(CKB)2550000000066540(EBL)698561(OCoLC)763154168(SSID)ssj0000551131(PQKBManifestationID)11941063(PQKBTitleCode)TC0000551131(PQKBWorkID)10509810(PQKB)10133616(Au-PeEL)EBL698561(CaPaEBR)ebr10515849(CaONFJC)MIL333737(OCoLC)768411350(CaSebORM)9781119978626(MiAaPQ)EBC698561(MiAaPQ)EBC4041460(EXLCZ)99255000000006654020080904d2011 uy 0engur|n|---|||||txtrdacontentcrdamediacrrdacarrierCreative accounting, fraud, and international accounting scandals[electronic resource] /edited by Michael JonesFirst editionChichester, West Sussex, England ;Hoboken, NJ John Wiley & Sons20111 online resource (578 pages)Includes a series of studies of accounting scandals from 14 different countries.0-470-05765-3 Includes bibliographical references and index.Creative Accounting, Fraud and International Accounting Scandals; Contents; List of Contributors; Preface; Acknowledgements; PART A; 1 Introduction - Setting the Scene; 1.1 Introduction; 1.2 Exploring the Terms; 1.2.1 Creative Accounting; 1.2.2 Fraud; 1.2.3 Other Terms; 1.3 Structure of the Book; 1.3.1 Increase Income; 1.3.2 Decrease Expenses; 1.3.3 Increase Assets; 1.3.4 Decrease Liabilities; 1.4 Conclusion; 2 The Creative Accounting and Fraud Environment; 2.1 Introduction; 2.2 The Main Actors; 2.2.1 Managers; 2.2.2 Investment Analysts; 2.2.3 Regulators; 2.2.4 Auditors; 2.2.5 Shareholders2.2.6 Merchant Banks2.2.7 Other Users; 2.2.8 Legal Authorities; 2.3 Effective Corporate Governance; 2.3.1 Effective Internal Controls; 2.3.2 Division of the Responsibility between Chief Executive and Chairman; 2.3.3 Audit Committee; 2.3.4 Independent Board of Directors; 2.4 Economic Environment; 2.5 Conclusion; 3 Motivations to Indulge in Creative Accounting and Fraud; 3.1 Introduction; 3.1.1 Personal Incentives; 3.1.2 Market Expectations; 3.1.3 Special Circumstances; 3.1.4 Cover-up Fraud; 3.2 Conclusion; 4 Methods of Creative Accounting and Fraud; 4.1 Introduction; 4.2 Basic Principles4.3 Nature of Accounting4.4 Methods of Creative Accounting; 4.4.1 Strategy 1: Increase Income; 4.4.2 Strategy 2: Decrease Expenses; 4.4.3 Strategy 3: Increase Assets; 4.4.4 Strategy 4: Decrease Liabilities; 4.4.5 Strategy 5: Increase Operating Cash Flow; 4.5 Simple Numerical Example; 4.6 Fraud; 4.6.1 Misappropriation of Assets; 4.6.2 Fictitious Transactions; 4.7 Conclusion; 5 Evidence for Creative Accounting and Fraud; 5.1 Introduction; 5.2 The Descriptive Studies; 5.2.1 Ian Griffiths, Creative Accounting (1986); 5.2.2 County Natwest WoodMac, Company Pathology (1991)5.2.3 UBS Phillips & Drew, Accounting for Growth (1991)5.2.4 Trevor Pijper, Creative Accounting (1993); 5.2.5 Frank Clarke, Graeme Dean and Kyle Oliver, Corporate Collapse: Accounting, Regulatory and Ethical Failure (2003, first issued 1997); 5.2.6 Frank Clarke and Graeme Dean, Indecent Disclosure: Gilding the Corporate Lily (2007); 5.2.7 McBarnet and Whelan, Creative Accounting and the Cross-eyed Javelin Thrower (1999); 5.2.8 Charles Mulford and Eugene Comiskey, The Financial Numbers Game (2002)5.2.9 Beasley, Carcello and Hermanson, Fraudulent Financial Reporting 1987-1997: An Analysis of U.S. Public Companies (1999)5.2.10 Joseph Wells, Principles of Fraud Examination (2005); 5.3 The Statistical Studies; 5.3.1 Earnings Management Studies; 5.4 Conclusion; 6 Impression Management; 6.1 Introduction; 6.1.1 Accounting Narratives; 6.1.2 Graphs; 6.2 Conclusion; 7 Taking the Long View: Accounting Scandals over Time; 7.1 Introduction; 7.1.1 Ancient and Medieval; 7.1.2 Seventeenth and Eighteenth Centuries; 7.1.3 Nineteenth Century; 7.1.4 Twentieth Century: Before Second World War7.1.5 Twentieth Century: 1945-1980sBusiness scandals are always with us from the South Sea Bubble to Enron and Parmalat. As accounting forms a central element of any business success or failure, the role of accounting is crucial in understanding business scandals. This book aims to explore the role of accounting, particularly creative accounting and fraud, in business scandals. The book is divided into three parts. In Part A the background and context of creative accounting and fraud is explored. Part B looks at a series of international accounting scandals and Part C draws some themes and implications from the country studiAccountingCorrupt practicesCorporationsCorrupt practicesAccountingComparative accountingCorrupt practicesAccountingCorrupt practicesCase studiesAccounting fraudHistoryComptabilitat comparadathubCorrupcióthubLlibres electrònicsthubAccountingCorrupt practices.CorporationsCorrupt practicesAccounting.Comparative accountingCorrupt practices.AccountingCorrupt practicesAccounting fraudHistory.Comptabilitat comparadaCorrupció364.16/3Jones Michael76135MiAaPQMiAaPQMiAaPQBOOK9910139591303321Creative accounting, fraud, and international accounting scandals2179287UNINA01920nam0 2200385 i 450 VAN005486120240209084531.95435-401-7600-4978-03-87176-00-020061025d1988 |0itac50 baengDE|||| |||||Convex bodies and algebraic geometryan introduction to the theory of toric varietiesTadao OdaBerlinSpringer1988VIII, 212 p.25 cm001VAN00572182001 Ergebnisse der Mathematik und ihrer Grenzgebiete, 3. Folge, A series of modern surveys in mathematics210 Berlin [etc.]Springer1514-XXAlgebraic geometry [MSC 2020]VANC019702MF52-XXConvex and discrete geometry [MSC 2020]VANC019811MF14E05Rational and birational maps [MSC 2020]VANC023836MF52A05Convex sets without dimension restrictions (aspects of convex geometry) [MSC 2020]VANC023874MF32J15Compact complex surfaces [MSC 2020]VANC023875MF14E25Embeddings in algebraic geometry [MSC 2020]VANC023876MF14F25Classical real and complex (co)homology in algebraic geometry [MSC 2020]VANC023880MF32C15Complex spaces [MSC 2020]VANC023881MF14MxxSpecial varieties [MSC 2020]VANC023898MFBerlinVANL000066OdaTadaoVANV043367104472Springer <editore>VANV108073650ITSOL20240614RICABIBLIOTECA DEL DIPARTIMENTO DI MATEMATICA E FISICAIT-CE0120VAN08VAN0054861BIBLIOTECA DEL DIPARTIMENTO DI MATEMATICA E FISICA08PREST 14-XX 3085 08 4504 I 20061025 Convex Bodies and Algebraic Geometry436409UNICAMPANIA