Islamic Banking and Finance: New Perspectives on Profit Sharing and Risk

Book Description

It is a well-known fact that conventional commercial banks provide financial intermediation services on the basis of interest rates on assets and liabilities. However, since interest is prohibited in Islam, Islamic banks have developed several other modes through which savings are mobilized and passed on to entrepreneurs, none of which involve interest.

Islamic Banking and Finance discusses Islamic financial theory and practice, and focuses on the opportunities offered by Islamic finance as an alternative method of financial intermediation. Key features of profit-sharing (as opposed to debt-based) contracts are highlighted, and the ways in which they can facilitate improved efficiency and stability of a financial system are explored.

The authors illustrate that in addition to some 200 Islamic banks operating in Muslim as well as non-Muslim countries, some of the biggest multinational banks are now offering Islamic financial products.

Book Description

Transfer pricing is a dynamic and multidimensional topic that has captured the attention of academicians, corporate executives, and tax authorities for many decades. The issues of transfer pricing are very complex and the stakes are extremely high because more than 40 percent of international trade is trade between related entities. This book examines many important tax and management issues related to transfer pricing. These issues include new transfer pricing regulations and their implications, the selection of proper transfer pricing methods, major environmental variables, and issues concerning the administration of a transfer pricing system. The author also presents many interesting findings from a recent study on U.S. transfer pricing practices. The author begins by describing the nature of intrafirm transactions in a corporate environment and the significance of intrafirm transactions in international trade. Recent changes and major transfer pricing legislation and regulations in the United States are explained. New transfer pricing regulations in Canada, Japan, South Korea, and the European Community and their implications are also discussed. These are followed by a presentation on research methodology and profile of 143 respondent firms. The author then explains the findings on transfer pricing methods and environmental variables of international transfer pricing. Current transfer pricing practices are compared with those of an earlier study done in 1977. Other issues such as system objectives, resolution of policy conflicts, and policies on outside purchases are covered by this monograph. General conclusions from this research and suggestions for further research are also provided.

International Accounting: A User Perspective

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Excellent and clearly written
Oustanding material!

International Accounting: A User Perspective
Shahrokh M. Saudagaran
Manufacturer: South-Western College Pub
ProductGroup: Book
Binding: Paperback

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ASIN: 0324186207

Book Description

As business and capital markets have continue to grow more global over recent years, the need for cross-border financial information has correspondingly increased. This has brought international accounting to the forefront. International Accounting: A User Perspective is designed to provide an understanding of international accounting issues to current and future business managers. The book takes a user perspective to international financial reporting because most business executives are more likely to be users of financial information that crosses national borders than users of it. With the recent problems exposed in the quality of financial reporting in many countries, a solid understanding of international accounting issues is an important part of the portfolio of skills that managers in medium and large enterprises must possess.

Customer Reviews:

Excellent and clearly written.......2006-05-28

Saudagaran's text (2nd edition) is an excellent overview of international accounting today. It's simply and logically organized, well-written, and sophisticated enough, without bombarding the reader with endless detail.

It's worth every penny.

Oustanding material!.......2001-06-14

International Accounting by S. Saudagaran is an outstanding material on the vital aspects of International Accouting. While easy to read, it is also thought-provoking and idea-inspiring. While comprehensible, it is also comprehensive. These combinations are hard to find in Accounting texts and endear this book to its many users.

The world is fast becoming a global village and in this wake of globalization, it is pertinent to understand the inherent diversities in financial reporting and its implications on business. This was well handled in the text. The chapters on the diverse roles of Accounting in different countries, diversity in financial reporting, globabal harmonisation and its various dimensions, a thorough discussion on related accounting standards and the environemtal implications are extremely helpful

Book Description

This text contains current and relevant information about the global marketplace, free from regional and cultural bias. Written by authors with multinational and multicultural backgrounds, this text provides complete coverage of every issue from every viewpoint.

Customer Reviews:

Price vs. Quality.......2002-03-07

Overall, I found the book pricey given the quality... The layout is also not as user friendly as other textbooks in the field. For every topic it does give an example, but does not always clearly outline the steps obtained to achieve the displayed solution. Not to mention the fact that there is almost one error in every larger example.

The Economics and Politics of Accounting: International Perspectives on Research Trends, Policy, and Practice

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The Economics and Politics of Accounting: International Perspectives on Research Trends, Policy, and Practice

Manufacturer: Oxford University Press, USA
ProductGroup: Book
Binding: Hardcover

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ASIN: 0199260621

Book Description

Accounting and the role of Accountants has permeated the modern societies. For the most part we have accepted the impartiality and objectivity of accounting and not recognized how accounting systems are embedded in a country's economic and legal framework, much of which is in turn shaped by political processes. This web of interactions results in complex economic and political questions which require accounting researchers to focus on several related trends: information economics, regulatory economics, sociology, and political science. Although considerable progress has been made in the field of accounting, many fundamental questions are still subject to debate. In this book leading international scholars address a number of important questions: DT What is the role of accounting in security valuation, decision making and contracting? DT What can we learn from economics-based research in accounting? DT What is the role of auditing and how can accounting standards be enforced? DT What are the cost and benefits of accounting and disclosure regulation? DT What is the role of accounting in society? DT How does lobbying affect the political process of standard setting? DT What are the consequences of the internationalization of standard setting? This seminal book will be of interest to academics, researchers, and graduate students of Accounting, Finance, Business Studies, Sociology, and Political Economy.

Accounting, Association for Investment Management and Research Edition : An International Perspective

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Accounting, Association for Investment Management and Research Edition : An International Perspective
Gerhard G.; Gernon, Helen; Meek, Gary K. Mueller
Manufacturer: McGraw-Hill School Education Group
ProductGroup: Book
Binding: Paperback
ASIN: B000P9X1NO

Accounting: An International Perspective

Average customer rating:

clear, easy to understand explanations for the novice
Excellent introduction to international accounting.

Accounting: An International Perspective
Helen Gernon , and Gary Kenneth Meek
Manufacturer: McGraw-Hill/Irwin
ProductGroup: Book
Binding: Paperback

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ASIN: 0072316381

Book Description

Accounting: An International Perspective, 5e was written for two primary markets; upper level accounting and MBA Accounting. The Gernon-Meek text could be used in an advanced accounting course where the international coverage in the main text is either weak or out of date; in a topics seminar where international accounting is being covered in 3 or 4 weeks; and in an international accounting course where the focus is on cases and the instructor wants a brief text to be used as a reference. At the MBA level Gernon-Meek will fit nicely into an eight-week international accounting course or any MBA course where the professor wants more current international coverage. This paper bound text is designed to supplement upper level and MBA accounting texts with additional mini-cases and readings covering international accounting concepts. The book provides a general, non-technical overview of international accounting and covers both financial and managerial accounting topics. Recognizing that this is a supplemental text, the authors have re-organized the fifth edition by decreasing the length from 12 chapters to 10 chapters.

Customer Reviews:

clear, easy to understand explanations for the novice.......1999-02-02

Easy reading, text flows from subject to subject really well. I have no accounting background and found the information easy to assimilate.

Excellent introduction to international accounting........1997-06-29

Provides a foundation for analyzing a country's conceptual framework of accounting. The authors have a wealth of international experience; Mueller has recently been appointed to the Financial Accounting Standards Board. Unfortunately, the book lacks full financial statement analysis problems

Acctg (Irwin perspectives in international business)

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Acctg (Irwin perspectives in international business)
Mueller
Manufacturer: Irwin
ProductGroup: Book
Binding: Hardcover

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Analytical Perspectives: Budget of the United States Government, Fiscal Year 2008: Budget of the United States Government, Fiscal Year 2008 (Budget of ... States Government: Analytical Perspectives)

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Analytical Perspectives: Budget of the United States Government, Fiscal Year 2008: Budget of the United States Government, Fiscal Year 2008 (Budget of ... States Government: Analytical Perspectives)

Manufacturer: Office of Management and Budget
ProductGroup: Book
Binding: Hardcover

Public Affairs & Administration | Government | Nonfiction | Subjects | Books

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Cameroon: Politics and Society in Critical Perspectives

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Cameroon: Politics and Society in Critical Perspectives
Jean-Germain Gros
Manufacturer: University Press of America
ProductGroup: Book
Binding: Hardcover

Economic Policy & Development | Economics | Business & Investing | Subjects | Books

Government | Business & Culture | Computers & Internet | Subjects | Books

General | Africa | History | Subjects | Books

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ASIN: 0761825908

Book Description

Pulling together a group of Cameroon experts and Africanists, this book is a critical, comprehensive assessment of post-colonial Cameroon's struggle at nation-building, governance, democracy and economic development in a multiethnic state and society in which even non-political issues (e.g., football or soccer and popular music) are politicized.

Product Description

This volume constitutes a commentary on the First Optional Protocol to the United Nations Convention on the Rights of the Child, dealing with the involvement of children in armed conflicts. It is part of the series, A Commentary on the United Nations Convention on the Rights of the Child, which provides an article by article analysis of all substantive, organizational and procedural provisions of the CRC and its two Optional Protocols. For every article, a comparison with related human rights provisions is made, followed by an in-depth exploration of the nature and scope of State obligations deriving from that article. The series constitutes an essential tool for actors in the field of childrens rights, including academics, students, judges, grassroots workers, governmental, non- governmental and international officers. The series is sponsored by the Belgian Federal Science Policy Office.

A Commentary on the United Nations Convention on the Rights of the Child: Optional Protocol: The Involvement of Children in Armed Conflicts

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A Commentary on the United Nations Convention on the Rights of the Child: Optional Protocol: The Involvement of Children in Armed Conflicts
Tiny Vandewiele
Manufacturer: Martinus Nijhoff Publishers
ProductGroup: Book
Binding: Paperback
ASIN: B000NDL50S

Optional Protocol to the Convention on the Rights of the Child on the Involvement of Children in Armed Conflict: First Report of Canada

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Optional Protocol to the Convention on the Rights of the Child on the Involvement of Children in Armed Conflict: First Report of Canada
Canada
Manufacturer: Environment Canada
ProductGroup: Book
Binding: Hardcover
ASIN: 0662684141

Book Description

With the aid of unique photographs, first-hand interviews and historical resources, Rex Hall, Dave Shayler and Bert Vis explain, for the very first time, how Russian citizens have been selected and trained to fly in space, and how these procedures have changed during the past 40 years. The authors also describe the evolution of the often overlooked ground support infrastructure and how the role of cosmonauts has changed from the very earliest days of the Gagarin era, through the demise of the Soviet Union, to the era of international co-operation and collaboration on programmes such as the International Space Station. The book will provide much important background information and insight to the operational Soviet/Russian manned space programme, already covered in other Springer-Praxis titles, but revealing information and facts not covered elsewhere, and providing a unique reference source for all those who wish to understand the changing role of Russian cosmonauts in today’s global space programme.

Customer Reviews:

Cosmic Detective Work.......2006-04-25

The detailed insights in this landmark description of Russia's manned space team provide plenty of hints about just how hard it was for the authors to extract all of this information over many years. The three authors and their associates ran an international free-lance 'research team' that crumb by crumb, rumor by rumor, fact by fact assembled a coherent story BEHIND the official stories of 'space heroes'. Instead, we have something infinitely better -- cosmonauts (and would-be cosmonauts) as genuine human beings, struggling with challenges never before faced in human history (and with some challenges as old as humanity), trusting these foreign visitors enough to open their hearts (and their scrapbooks) to them. Some tales are glorious, some tragic, some unfair, some comic. But thanks to this book, and the people who created it, the world has access to the human face of 'manned space flight' in Russia. AND -- by the way, many Westerners will be using this book not merely for idle curiosity, or the 'thrill of the fact hunt', but for actual preparation to follow in the footsteps charted here, and to go to 'Star City', to take part in cosmonaut training, and even -- some of you readers -- actually fly into space alongside Russian cosmonauts. This book will give an enormous 'leg up' on that process -- so buy it now, or buy it and give it to a friend considering such a project. And always keep in mind that new information is being gathered, evaluated, and issued by these and other 'space sleuths'.

Jim Oberg
[...]

Master work on the Soviet/Russian space programme.......2006-04-24

Until the publication of this book, there could have been few people in the world who were as well-informed on the Soviet/Russian space programme and their headquarters in Star City as the three authors of this superb book: and that includes many of the Russian participants of the programme themselves.
Between the three of them, authors Hall, Vis and Shayler have visited Star City almost thirty times stretching back to the very first days of Glasnost. During their visits, the authors were given access to parts of Star City previously unseen by outsiders and they befriended many cosmonauts and key space programme workers. This book is the result of these friendships, their unparalleled access and their diligent research.
Hall, Vis and Shayler are long-time observors of the Soviet/Russian space programme and have written and contributed to many of the key books published on the subject over the past decade as well as numerous magazine articles. For the first time ever, this book gathers much of their research and efforts into one volume.
For anyone interested in the Russian space programme, this is the definitive overview. The level of detail is staggering, yet it is presented in a highly-readable and understandable manner. The book is copiously illustrated with dozens of photographs, the majority of which are published for the first time and many of which show places, events or individuals never before seen. The book contains tables of information of interest to novice and veteran space programme observors alike, and is filled with fascinating anecdotes and footnotes never before reported.

This book is a must-have for anyone interested in the Soviet/Russian space programme and can not be recommended highly enough!

The definitive guide to Soviet spaceflight.......2006-02-23

This book is probably the best book ever written on the subject. One can feel the history of Soviet spaceflight almost as walking in Star City, through methodically researched account of the cosmonaut training center. First hand experience and rich archival materials that was available to the author makes this volume the definitive book for years to come.

The transition from Soviet regime to Russian cooperation with the United States is dramatically depicted, and provides important insights for future space programs, to be conducted by both space powers.

Anyone who wants to learn how the Soviet mastered the ultimate frontier, with triumphant spirit of man, as well as high end technologies, will find a lot of informative and new information in this remarkable account of Soviet spaceflight.

The Story of an Unknown Part of Space History.......2006-01-08

One of the great changes that has come about since the collapse of the Soviet Union is access to formerly secret facilities and operations. For this book the Russians allowed unprecedented access to the Yuri Gagarin Cosmonaut Training Center (TsPK in Russia). Here is a description of everything from the selection process, through training, equipment, and the ground support infrastructure even down to tennis courts. Surprising to see, is the photograph of the offices assigned to NASA as part of the international cooperation now in effect.

To anyone who has followed the United States space program, this book provides a view into an aspect of the development of space that hasn't been seen before. In many cases the Russian efforts were similar to those of the United States. In other cases, there were decided differences. Perhaps in the future, the combined history of the developmnent of space will be documented, but not yet. This is the story of one little known side.

As I read this book I was reminded of the competition aspects of the space race as depicted in 'The Right Stuff.'

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