State Of The Art Theories And Empirical Evidence

This book discusses several important issues related to corporate governance reporting, corporate social responsibility (CSR), fraud and bankruptcy. It gathers papers presented at the 6th International Conference on Governance, Fraud, Ethics and Social Responsibility, which was held in Penang, Malaysia on 18–19 November 2015. The content is divided into three major sub-themes: Corporate Governance and Accountability; Corporate Social Responsibility (CSR) and Sustainable Development; and Ethics, Risk and Fraud. The first sub-theme addresses recently identified issues, such as corporate governance reporting, corporate governance regulation differences between countries, governance and financial market economics, financial market supervision, and control and risk management. In turn, the second sub-theme focuses on international auditing standards, green/socially responsible investment, environmental and social accounting and auditing, CSR-related matters, legislation and CSR reporting differences for public listed companies, accounting for sustainable development performance, and sustainability assessment models. The third sub-theme puts the spotlight on financial assessment and diagnosis, modeling, hedging, fraud, bankruptcy, accounting and auditing ethics and ethical problems in financial markets. Taken together, the issues discussed here provide state of art theories and empirical evidence approached from broad perspectives, making the book a valuable resource for researchers, students and practitioners alike.

With the fast development of the Internet, we are experiencing a shift from the traditional sharing of information and applications as the main purpose of the Web to an emergent paradigm, which locates people at the very center of networks and exploits the value of people's connections, relations, and collaboration. Social networks are also playing a major role in the dynamics and structure of intelligent Web-based networking and collaborative systems. Virtual campuses, virtual communities, and organizations strongly leverage intelligent networking and collaborative systems by a great variety of formal and informal electronic relations, such as business-to-business, peer-to-peer, and many types of online collaborative learning interactions, including the emerging e-learning systems. This has resulted in entangled systems that need to be managed efficiently and in an autonomous way. In addition, latest and powerful technologies based on grid and wireless infrastructure as well as cloud computing are currently enhancing collaborative and networking applications a great deal but also facing new issues and challenges. The principal purpose of the research and development community is to stimulate research that will lead to the creation of responsive environments for networking and, at longer-term, the development of adaptive, secure, mobile, and intuitive intelligent systems for collaborative work and learning. The aim of the book “Advances on Intelligent Networking and Collaborative Systems” is to provide latest research findings, innovative research results, methods, and development techniques from both theoretical and practical perspectives related to intelligent social networks and collaborative systems, intelligent networking systems, mobile collaborative systems, secure intelligent cloud systems, and so on as well as to reveal synergies among various paradigms in such a multi-disciplinary field intelligent collaborative systems.

In Islam, philanthropy is a spectrum of activity, and these activities differ in their purpose and in the principles on which they operate. To fully understand philanthropy, it is vital to examine not only its purpose but its motive and outcomes. This book identifies three types of philanthropy within this spectrum: Philanthropy as relief (zakat), which seeks to alleviate human suffering; philanthropy as an improvement (waqf), which seeks to maximize individual human potential and is energized by a principle that seeks to progress individuals and their society; and philanthropy as reform (sadaqah), which seeks to solve social problems. Philanthropy as civic engagement seeks to build better community structures and services and is directed by civic responsibility. This book explores philanthropy in Islam that covers the three primary spectra of activity: zakat, waqf, and sadaqah. Combining contributions from the Conference on Philanthropy for Humanitarian Aid under the joint organization of Sultan Sharif Ali Islamic University and the International Research Centre of Islamic Economics and Finance, International Islamic University College in collaboration with the Islamic Research and Training Institute, this book will be of interest to students, policymakers, practitioners, and researchers in the areas of Islamic finance and Islamic economics. ​

The competitive nature of organizations in today’s globalized world has led to the development of various approaches to increasing profitability and maintaining an advantage over rival companies. As technology continues to be integrated into business practices, specifically in the area of accounting and finance, professionals and educators need to be prepared for advancing economic techniques, and they need to maintain a high level of financial literacy. The Handbook of Research on Accounting and Financial Studies is a pivotal reference source that provides vital research on advanced knowledge and emerging business practices and teaching dynamics in the fields of accounting and finance. While highlighting topics such as cost-benefit analysis, risk management, and corporate governance, this publication explores new initiatives in entrepreneurship and performance management. This book is ideally designed for business managers, consultants, entrepreneurs, auditors, tax practitioners, economists, accountants, academicians, researchers, and students seeking current research on modern advancements and recent findings in accounting and financial studies.

This book is concerned with European identities among ethnic minorities who live along the eastern border of the European Union. Based on findings from quantitative and qualitative empirical research conducted with minority groups in eight nation-states on both sides of the new eastern border of the EU, it investigates their attitudes and perceptions of the EU based on their constructions of European identity. Adopting a comparative approach, the author explores different processes of identity construction across several age and ethnic minority groups, to develop a theory of European identities in which ethnic identities can be seen as a missing link in explaining relationships between different national, regional and supranational identities. With new insights regarding the political, cultural and instrumental contents of European identity and its emergence, this volume will appeal to scholars of sociology and politics with interests in ethnic identity, European integration and identity research.

"This book goes back to a symposium held at the Max Planck Institute for Foreign Private and Private International Law in Hamburg on May 15-17 1997"--P. [v].

This open access book seeks to create a forum for discussing key questions regarding theories on teaching: Which theories of teaching do we have? What are their attributes? What do they contain? How are they generated? How context-sensitive and content-specific do they need to be? Is it possible or even desirable to develop a comprehensive theory of teaching? The book identifies areas of convergence and divergence among the answers to these questions by prominent international scholars in research on teaching. Initiating exchanges among the authors, it then evaluates whether consensus can be reached on the areas of divergence. The book concludes by discussing lessons learned from this endeavor and outlines steps that need to be taken for advancing future work on theorizing teaching. As such, the book is aimed at readers interested in an overview of the theorizing of teaching and key open questions that, if addressed, help to move the field forward.