03621oam 22006492 450 991078028660332120231016233231.01-107-12447-60-521-03407-80-511-04441-00-511-49878-00-511-15464-X1-280-41926-10-511-17467-50-511-30370-X(CKB)111082128284840(EBL)202235(OCoLC)437063467(SSID)ssj0000225952(PQKBManifestationID)11198409(PQKBTitleCode)TC0000225952(PQKBWorkID)10233803(PQKB)11223915(UkCbUP)CR9780511498787(MiAaPQ)EBC202235(Au-PeEL)EBL202235(CaPaEBR)ebr10069916(CaONFJC)MIL41926(EXLCZ)9911108212828484020090309d2001|||| uy 0engur|||||||||||txtrdacontentcrdamediacrrdacarrierPractical rules when we need them and when we don't /Alan H. GoldmanCambridge :Cambridge University Press,2001.1 online resource (xi, 210 pages) digital, PDF file(s)Cambridge studies in philosophy0-521-80729-8 0-511-01844-4 Includes bibliographical references (p. 197-201) and index.1. Moral Rules -- I. Outline of the Task -- II. Types of Rules: Dispensable and Indispensable -- III. Ordinary Moral Consciousness -- IV. Rules as Second-Best Strategies -- V. The Justification of Rules: Strong and Weak -- VI. Interpretation of Weak Rules -- 2. Prudential Rules -- I. Moral and Prudential Rules Compared -- II. Second-Order Prudential Rules: Optimizing -- III. A Prudential Rule to Be Moral -- 3. Legal Rules -- I. Classification -- II. The Descriptive Question: Hart, Dworkin, and Others -- III. The Descriptive Question: Sources of Law -- IV. The Normative Question -- 4. Moral Reasoning without Rules -- I. The Inadequacy of Particularism -- II. Coherence -- III. The Reasoning Process Reviewed -- IV. Objections.Rules proliferate; some are kept with a bureaucratic stringency bordering on the absurd, while others are manipulated and ignored in ways that injure our sense of justice. Under what conditions should we make exceptions to rules, and when should they be followed despite particular circumstances? The two dominant models in the literature on rules are the particularist account and that which sees the application of rules as normative. Taking a position that falls between these two extremes, Alan Goldman provides a systematic framework to clarify when we need to follow rules in our moral, legal and prudential decisions, and when we ought not to do so. The book distinguishes among various types of rules; it illuminates concepts such as integrity, self-interest and self-deception; and finally, it provides an account of ordinary moral reasoning without rules. This book will be of great interest to advanced students and professionals working in philosophy, law, decision theory and the social sciences.Cambridge studies in philosophy.EthicsRules (Philosophy)Ethics.Rules (Philosophy)170/.42Goldman Alan H.1945-1554761UkCbUPUkCbUPBOOK9910780286603321Practical rules3816244UNINA05039nam 22005774a 450 991102021920332120230828214343.01-119-20194-21-280-34987-597866103498760-471-92824-0(CKB)1000000000354596(EBL)252658(OCoLC)64560574(SSID)ssj0000096580(PQKBManifestationID)11130565(PQKBTitleCode)TC0000096580(PQKBWorkID)10081577(PQKB)11263151(MiAaPQ)EBC252658(EXLCZ)99100000000035459620051110d2006 uy 0engur|n|---|||||txtccrAccounts payable and Sarbanes-Oxley[electronic resource] strengthening your internal controls /Mary S. SchaefferHoboken, N.J Wileyc20061 online resource (207 p.)Includes index.0-471-78588-1 Accounts Payable and Sarbanes-Oxley: Strengthening Your Internal Controls; Contents; Preface; Acknowledgments; Part I: The Basics; Chapter 1: Sarbanes-Oxley: How It Applies to Accounts Payable; BACKGROUND; OVERVIEW OF THE ACT; EFFECTIVE DATES OF THE ACT; WHISTLEBLOWER PROTECTIONS; AUDITOR INDEPENDENCE: THE PROBLEM; AUDITOR INDEPENDENCE: THE NEW REQUIREMENTS; TIMELY DISCLOSURE; HOW MATERIAL EVENTS ARE REPORTED; MANAGEMENT ASSESSMENT OF INTERNAL CONTROLS; AUDITORS' ASSESSMENT OF INTERNAL CONTROLS; CORPORATE RESPONSIBILITY; SUBCERTIFICATIONS; USING THE ACT TO FOSTER CHANGE; DIRECTORS INSURANCECONCLUDING THOUGHTSChapter 2: Compliance Alternatives: Outsourcing and the COSO Framework; OUTSOURCING; SARBANES-OXLEY REQUIREMENTS IF USING AN OUTSOURCER; MECHANISM FOR DEMONSTRATING APPROPRIATE CONTROLS; COSO FRAMEWORK: BACKGROUND; COSO OBJECTIVES: ENTERPRISE RISK; ENTERPRISE RISK MANAGEMENT; CONCLUDING THOUGHTS; Chapter 3: Invoice Processing; PURCHASE ORDERS; PURCHASE ORDER PROBLEMS; DOCUMENTATION; FLOWCHARTS; INVOICE HANDLING: CLEAR INSTRUCTIONS; APPROVAL PROCESS; THREE-WAY MATCH; SMALL-DOLLAR INVOICES; CONTRACT COMPLIANCE; FRAUD; SEGREGATION OF DUTIES; MASTER VENDOR FILEELECTRONIC INVOICINGMONTH-END CLOSE; YEAR-END CLOSE; RECOMMENDED INVOICE-PROCESSING PRACTICES; CONCLUDING THOUGHTS; Part II: Payment Process; Chapter 4: Checks; AUTHORIZED SIGNERS AND BOARD DELEGATIONS; CHECK SIGNERS; DOCUMENTATION: CHECK SIGNERS AND ACCOUNTS; CHECK STOCK; CHECK-SIGNING PROCEDURES; FACSIMILE SIGNER; RUSH CHECKS; MAILING CHECKS; OUTSOURCING CHECK PRINTING; CHECK REQUEST FORMS; POSITIVE PAY; RECONCILE BANK STATEMENTS; RECURRING PAYMENTS; CONCLUDING THOUGHTS; Chapter 5: Purchasing Cards; P-CARD GROWTH; TYPICAL USAGETHE SURVEY: HOW HAS SARBANES-OXLEY AFFECTED YOUR P-CARD OPERATIONS?WHY COMPLY IF YOU DON'T HAVE TO?; IMPLEMENTATION RESOURCES; WHO'S DOING THE WORK?; SARBANES-OXLEY IMPACT ON P-CARD PROGRAMS; SARBANES-OXLEY FACTOR IN CHANGE; HAS SARBANES-OXLEY FORCED CHANGE?; ADDITIONAL CONTROL FEATURES; WHAT'S BEING CERTIFIED?; RAMIFICATIONS OF NOT SIGNING; CONCLUDING THOUGHTS; Chapter 6: Electronic Payments: Alternatives to the Paper Check; WIRE TRANSFERS; AUTOMATED CLEARINGHOUSE (ACH); DAILY RECONCILIATIONS; CONCLUDING THOUGHTS; Part III: Functions Related to and Often Handled in Accounts PayableChapter 7: Travel and Entertainment Expense ProcessingBAD PRACTICES; WRITTEN POLICIES; POLICY ENFORCEMENT; SPOT-CHECKING; EXCEPTIONS TO SPOT-CHECKING; WHO SUBMITS WHEN MULTIPLE EMPLOYEES ARE INVOLVED?; ELECTRONIC REIMBURSEMENT; T&E CARDS; EXCEL REPORTS; ONE-CARD PROGRAMS; CONCLUDING THOUGHTS; Chapter 8: Unclaimed Property (Escheat)*; STATE OF COMPLIANCE; EFFECT OF SARBANES-OXLEY ON PRIVATE COMPANY REPORTING; KEY ESCHEAT ISSUES; COMPLIANCE; WHAT'S REQUIRED TO DO ESCHEAT CORRECTLY?; COMMON NONCOMPLIANCE AREAS; SUBCERTIFICATIONS; SEGREGATION OF DUTIES; CONCLUDING THOUGHTSChapter 9: 1099s and Other IRS-Related Information Reporting""Accounts Payable and Sarbanes-Oxley cements Mary Schaeffer's reputation as the premier authority on accounts payable. She provides great detail on all aspects of the payables systems needed to comply with Sarbanes-Oxley. A must for every controller's bookshelf!""-Steven Bragg, Premier Data Services ""Mary Schaeffer has done it again! America's most accomplished accounts payable expert has written another authoritative and comprehensive work. This time she takes aim at internal controls and the Sarbanes-Oxley Act as they impact the payables function. Whether or not you areAccounts payableManagementAccounts payableManagement.657.74658.15/26Schaeffer Mary S1611185MiAaPQMiAaPQMiAaPQBOOK9911020219203321Accounts payable and Sarbanes-Oxley4417590UNINA