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Internal Control Audit and Compliance: Documentation and Testing Under the New COSO Framework (Wiley Corporate F&A)
by Lynford GrahamEase the transition to the new COSO framework with practical strategy Internal Control Audit and Compliance provides complete guidance toward the latest framework established by the Committee of Sponsoring Organizations (COSO). With clear explanations and expert advice on implementation, this helpful guide shows auditors and accounting managers how to document and test internal controls over financial reporting with detailed sections covering each element of the framework. Each section highlights the latest changes and new points of emphasis, with explicit definitions of internal controls and how they should be assessed and tested. Coverage includes easing the transition from older guidelines, with step-by-step instructions for implementing the new changes. The new framework identifies seventeen new principles, each of which are explained in detail to help readers understand the new and emerging best practices for efficiency and effectiveness. The revised COSO framework includes financial and non-financial reporting, as well as both internal and external reporting objectives. It is essential for auditors and controllers to understand the new framework and how to document and test under the new guidance. This book clarifies complex codification and provides an effective strategy for a more rapid transition. Understand the new COSO internal controls framework Document and test internal controls to strengthen business processes Learn how requirements differ for public and non-public companies Incorporate improved risk management into the new framework The new framework is COSO's first complete revision since the release of the initial framework in 1992. Companies have become accustomed to the old guidelines, and the necessary procedures have become routine – making the transition to align with the new framework akin to steering an ocean liner. Internal Control Audit and Compliance helps ease that transition, with clear explanation and practical implementation guidance.
Internal Control/Anti-Fraud Program Design for the Small Business
by Steve DawsonA how-to guide to small business anti-fraud protection and internal control Internal Control/Anti-Fraud Program Design for the Small Business is a practical guide to protection for businesses NOT subject to the Sarbanes-Oxley Act. Written by an expert with three decades of forensic investigation experience, this book is geared specifically toward private, non-public small businesses and their unique needs in the realm of fraud protection. Covering all elements of an internal control structure applicable to the small business community, this guide provides a step-by-step roadmap for designing and implementing an effective, efficient internal control structure/anti-fraud program tailored to your business's particular needs. Case studies are used throughout to illustrate internal control weaknesses and the fraud that can result, and follow-up analysis describes the controls that would have reduced the probability of fraud had they been in place. You'll learn how to analyze your company's internal control issues, and implement a robust system for fraud prevention. Guidance toward Sarbanes-Oxley compliance is readily available, but there is little information available for the many businesses not subject to the act --until now. This book is the step-by-step guide for instituting an internal control program tailored to your small business. Understand the five elements of internal control Avoid gaps in protection with relevant controls Design the ultimate anti-fraud program Implement internal control tailored to your needs The majority of small business owners simply do not know the elements of or implementation process involved in internal control, and Sarbanes-Oxley guidelines don't necessarily scale down. Internal Control/Anti-Fraud Program Design for the Small Business helps you design and install the internal control/anti-fraud protection your business needs.
Internal Self-Determination in International Law: History, Theory and Practice
by Kalana SenaratneInternal self-determination is an under-explored topic in international law. It is popularly understood to be a principle of relatively recent origin, promoting democratic freedoms to populations and autonomy for minority groups within states. It has also been viewed as a principle receiving the support of Western states, in particular. In this first book-length critical study of the topic, the reader is invited to rethink the history, theory and practice of internal self-determination in a complex world. Kalana Senaratne shows that it is a principle of great, but varied, potential. Internal self-determination promises democratic freedoms and autonomy to peoples; but it also represents an idea which is not historically new, and is ultimately a principle which can be promoted for different and conflicting purposes. Written in a clear and accessible style, this book will be of interest to international lawyers, state-officials, minority groups, and students of law and politics.
Internal and External Aspects of Corporate Governance (Routledge Studies in Corporate Governance)
by Ahmed NaciriAn effective system of corporate governance has both internal and external aspects that have to be sufficiently responsive if governance is to succeed. In this book, Ahmed Naciri examines these two core aspects or the latest buzzword in business and management theory. Internal aspects include ownership structure, the board of directors and committees, internal control, risk management, transparency and financial reporting. External aspects can either be market-oriented, or can take the form of credit ranking, and/or social requirements. Due to the original orientation of the Sarbanes/Oxley Law, concentrating solely on financial disclosure and given its decisive and tremendous influence on all other similar corporate governance legislations all over the world, most writings on corporate governance have dealt with solely internal corporate governance mechanisms. This book aim is to fill up the gap by using a systemic approach and giving a global picture of the corporate governance theoretical foundations, mainly by putting the emphasis on its double dimension: internal and external.
Internally Displaced Persons and the Law in Nigeria (Routledge Studies on Law in Africa)
by Romola AdeolaThis book examines the national legal frameworks in place for internally displaced people in Nigeria and considers how they can be extended to provide further legal protection. Despite a growing global awareness of the importance of developing solutions to the problem of internal displacement, how that translates to national level response is often under-researched. This book focuses on Nigeria, where conflict and violence continue to drive high levels of displacement. The book begins by examining the definitions and causes of internal displacement in the national context, before considering the state of national law, and the applicability of the Kampala Convention for furthering protection and assistance for internally displaced persons. This book will be of interest to researchers of African studies and internal displacement, as well as to policy makers, civil society organizations, humanitarian actors and other regional and international stakeholders.
International Actors and the Formation of Laws
by Katja Karjalainen Iina Tornberg Aleksi PursiainenThis open access book addresses the discourse that creates, modifies, and reshapes the law, as well as discourse participants. The book focuses on the actors operating in legal regimes and their subtly, bluntly, or even outright aggressive impact on the formation of laws. As the book examines the intersection of domestic, European, international, and even transnational, legal regimes where new law emerges as a product of this discourse, it contributes to the understanding of the mobility of law and contemporary law’s interactive nature. This book provides enlightening examples of diverse legal fields influenced by international, non-domestic actors. It covers a wide range of relevant topics, from financial sanctions to the rights of indigenous peoples, and addresses actors ranging from the European Union and the European Court of Human Rights to disability organizations. By exploring actors, the book stresses their objectives and driving forces behind their efforts to influence law. The book reveals an array of diverging methods used by international actors to influence law. Additionally, the book resonates with Nordic legal tradition and highlights Nordic commitment to rule of law and equality. The authors are members of the Finnish branch of the International Law Association (ILA) and recognized experts in their particular fields and have been afforded freedom to adopt the approach they perceive as best suited to their topic. The book is aimed at a broad range of readers involved in academic research and study; lawyers working in government departments, international organizations, or private practice with an international focus; as well as policy makers and influencers in international organizations, government bodies, and non-governmental organizations.
International Air Carrier Liability: Safety and Security
by Rebecca Johnston David HodgkinsonInternational Air Carrier Liability brings together essential treaties and airline-to-airline agreements on air carrier liability, safety and security, and supplements these with expert commentary and analysis. The examination considers the general regulatory framework of international civil aviation (including the Chicago Convention and related documents) and how the liability regime fits within that framework. The book is divided into three parts: dealing in turn with liability, safety and security, and civil aviation regulation. Part I, for example, provides comment and analysis of the international air-carrier liability regime, how the main liability conventions operate, and the application of these conventions to international carriage by air (passengers, baggage and cargo). Given its subject matter and the universal state party participation in these conventions, this book has truly global application. David Hodgkinson and Rebecca Johnston aim to provide a reference aid for legal practitioners (at law firms, airlines, manufacturers, aviation-related corporations and government departments and agencies), as well as academics, students (undergraduate and post graduate) and government officials regarding treaties, domestic laws and documents concerned with these vital legal issues.
International Anti-Money Laundering and Soft Law: Approaches to Regulation (The Law of Financial Crime)
by Emmanuel EbikakeAdopting a mixed-methods approach, this book assesses the role of soft law as a technique to repress and prevent money laundering. The consequence of the combination of a non-traditional subject matter with the limitations of traditional international law instruments has meant that lawmakers seeking international solutions to the problems of money laundering have had to innovate. This book addresses two fundamental issues in the context of existing international and domestic responses to the problem of money laundering that have hitherto been neglected. These include the nature of the treaty obligations to criminalise money laundering, and the role of soft law as a technique to regulate it globally. The book concludes that international legal harmonisation and approximation of domestic anti-money laundering law through soft law remains helpful in addressing this pressing problem. The book will be of interest to academics, researchers, and policy-makers working in the areas of Financial Crime, Anti-Money Laundering Law, Regulation, International Soft Law, and Comparative Law.
International Approaches to Hydrocarbon Development in Disputed Zones: Unitization and Unit Operating Agreements
by Damilola S. Olawuyi Eduardo G. Pereira Marianthi PappaThis book analyses the legal obstacles associated with the advancement of unitization processes and procedures at an international level.Using case studies in international (cross-border) unitization and joint development agreements, the book uses regional examples from the Americas, Europe, Africa and the Middle East. It also touches upon case studies related to ongoing disputes from the South China Sea, Mediterranean Sea and Gulf of Guinea. Focusing on best practices which have influenced the development of the unitization concept, the book looks at the formulation of different models and agreements, and their potential impact on unexplored hydrocarbon resources, particularly in cases where unitization is necessary.The book will be of interest to practitioners, scholars and students in the field of natural resource law, international law and unitization.
International Arbitration Discourse and Practices in Asia (Law, Language and Communication)
by Vijay K. Bhatia Maurizio Gotti Azirah Hashim Philip Koh Sundra RajooInternational business exchanges between and with Asian countries have increased enormously over the last few years. As a natural consequence, this has brought about an increasing number of trade disputes that are being resolved through arbitration as an effective alternative to more expensive litigation. This volume offers a variety of perspectives on this important international dispute resolution practice in Asia. Essentially interdisciplinary in approach, it brings together specialists in law, international commercial arbitration and discourse analysis. The contributing authors include practitioners as well as academics. Together they explore the interrelations between discourses and practices in the field of arbitration in Asia. The work also investigates the extent to which the ‘integrity’ of arbitration principles, typical of international commercial arbitration practice, is maintained in various Asian contexts. The authors focus particularly on arbitration norms and practices as they are influenced by local juridical, cultural and linguistic factors. The book will be a valuable resource for academics and practitioners working in the areas of arbitration and dispute resolution, as well as researchers with an interest in language, communication and discourse analysis.
International Arbitration: A Handbook (Dispute Resolution Guides)
by Phillip CapperThis essential handbook on international arbitration has been updated to include a new chapter on investment treaty arbitration, detailing the kind of investments which are covered by investment treaties, persons to whom investment treaties apply, the rights commonly provided under investment treaties, ICSID arbitration and commonly encountered issues and practical considerations. Other additions to the latest edition include: multi-tiered arbitration clauses, confidentiality, interim measures and consumer arbitration.
International Arbitration: Three Salient Problems (Hersch Lauterpacht Memorial Lectures #24)
by Stephen M. Schwebel Luke Sobota Ryan MantonThe vitality or, alternatively, vitiation of the international arbitral process remains a pressing subject. The explosion of inter-State, investor-State, and international commercial arbitration in recent years magnifies the importance of the subject. This second edition combines the historical analysis of the first edition with a survey of the continued salience and contemporary developments for each of the three problems identified: (i) the severability of the arbitration agreement; (ii) denial of justice (and now other possible breaches of international law) by governmental negation of arbitration; and (iii) the authority of truncated international arbitral tribunals. The international arbitral process continues to be fortified against unilateral attempts to derail it and, to that end, this book will be a valuable guide for practitioners and scholars alike.
International Aspects of Succession (Routledge Revivals)
by Gareth MillerThis title was first published in 2000: The great mobility of people and capital in the world today means that the likelihood of a person acquiring and dying with assets in more than one jurisdiction is probably greater than ever. As a result an English lawyer is now more and more likely to encounter a multinational estate. This book aims to examine the international aspects of succession primarily from the perspective of an English lawyer, but utilizing in addition to English cases and materials, cases and materials from other common law jurisdictions, particularly, Australia, Canada and New Zealand. The body of case law and materials from these jurisdictions forms a valuable resource for dealing with common problems. They also form the basis for an evaluation of developments in the subject generally and the possible impact of conventions designed to achieve uniformity in the rules of private international law relating to succession. This examination will be of interest to practitioners as well as to those concerned with the subject in an academic environment.
International Authority and the Responsibility to Protect
by Anne OrfordThe idea that states and the international community have a responsibility to protect populations at risk has framed internationalist debates about conflict prevention, humanitarian aid, peacekeeping and territorial administration since 2001. Anne Orford situates the 'responsibility to protect' concept in a wider historical and jurisprudential context, demonstrating that the appeal to protection as the basis for de facto authority has emerged at times of civil war or revolution - the protestant revolutions of early modern Europe, the bourgeois and communist revolutions of the following centuries and the revolution that is decolonisation. This history, from Hobbes to the UN, of the resulting attempts to ground authority on the capacity to guarantee security and protection is essential reading for all those seeking to understand, engage with, limit or critique the expansive forms of international rule authorised by the responsibility to protect concept.
International Aviation Labour Law (Routledge Research in Air and Space Law)
by Andrea TrimarchiInternational Aviation Labour Law explores the status quo of the international regulation of labour and employment within the air transport industry and provides a detailed analysis of the regulatory endeavours undertaken at the international, European and domestic level to harmonise aviation labour regulations and ensure adequate labour standards for aircrew members. Offering an original insight into the regulation of labour in the aviation sector and airline industry, it analyses regulatory endeavours undertaken at the international, European and domestic level, exploring the main challenges arising from non-uniform and fragmented regulation of labour standards in the air transport sector. In particular, it investigates whether aviation labour regulations are sufficiently harmonised at an international level to ensure adequate labour standards for aircrew members. Key concerns relating to aviation labour are dealt with from a regulatory and practical perspective, and the current normative gaps are examined in view of potential future regulatory trends and solutions via a thorough analysis of the applicable legislation, landmark court decisions and the use of practical examples, to provide an overview of the various nuances of the topic. The book identifies and explore the main implications and repercussions of regulatory asymmetry and highlights the critical role of labour for air transport and how discrepancies in labour regulation may affect the practice of flying and the essence of aviation safety. It emphasises a strong need for international regulatory coordination and is a key reference for a varied audience of students, academics, professionals and rule-makers involved in the air transport arena and for all those who have an interest in the regulation of labour and employment in aviation.
International Aviation Law for Aerodrome Planning
by Chehab SalihThe objective of this book is to provide ICAO, States, competent authorities and aerodrome operators with a comprehensive overview of legal challenges related to international aerodrome planning. Answers to derived legal questions as well as recommendations thereafter shall help to enhance regulatory systems and to establish a safer aerodrome environment worldwide. Compliant aerodrome planning has an immense impact on the safety of passengers, personnel, aircraft – and of course the airport. Achieving a high safety standard is crucial, as many incidents and accidents in aviation happen at or in the vicinity of airports. Currently, more than 40% of the ICAO Member States do not fully comply with international legal requirements for aerodrome planning. Representatives of ICAO and States, as well as aerodrome and authority personnel, will understand why compliance with the different legal facets of aerodrome planning is challenging and learn how shortcomings can be solved.
International Aviation Law: A Practical Guide
by Ron BartschInternational Aviation Law: A Practical Guide explains the international context and application of the law as it applies to commercial and recreational aviation, and to the broader aviation environment. It provides a comprehensive introduction to all aspects of aviation law, from criminal law to contract law, to the legal duties and responsibility of aircrew and other aviation personnel including airport operators, air traffic controllers and aircraft engineers. Each area of the law is clearly explained in accessible language and supported with practical case studies to illustrate the application of the law within an operational aviation context. It also provides advice on how to avoid or minimize legal liability for those working in the aviation industry. Thoroughly revised and updated throughout, this second edition adds new material on subjects such as unmanned aircraft systems, ASEAN’s Single Aviation Market, common rules on compensation and assistance to passengers, and a discussion on the impact of Brexit to the UK’s aviation market and legal status.
International Aviation Law: A Practical Guide
by Ronald I. Bartsch AMThis is the third edition of a now-renowned guide that provides an extensive account of the state of the aviation industry and the law that regulates it. This new edition, revised and updated throughout, focuses on environmental and sustainability considerations, and includes a new chapter on innovations aimed towards meeting the 2050 Net Zero Emission targets endorsed by the International Civil Aviation Organisation (ICAO) and the International Air Transport Association (IATA).International Aviation Law: A Practical Guide explains the international context and application of the law as it applies to commercial and recreational aviation, and to the broader aviation environment. It provides a comprehensive introduction to all aspects of aviation law, from criminal law to contract law, to the legal duties and responsibility of aircrew and other aviation personnel including airport operators, air traffic controllers and aircraft engineers. Each area of the law is clearly explained in accessible language and supported with practical case studies to illustrate the application of the law within an operational aviation context. It also provides advice on how to avoid or minimize legal liability for those working in the aviation industry.The book is written for a very broad readership of those working within the aviation industry, those aspiring to work within it and those within the legal profession dealing with air transportation, as well as students within the same industries. The third edition will additionally find favour with new readers seeking information on environmental issues and answers to the question of how the aviation sector will meet the 2050 emission targets.
International Aviation Law: Regulations in Three Dimensions
by Attila SiposThis book opens the most adventurous and passionate Chapter in the history of Humankind: Aviation. Aviation in our modern world is one of the latest magnificent enterprises, a kind of emblematic window through which we can cast a glance into the future. Into the future, since the aviation industry already applies technical, organisational and administrative solutions which in other walks of life will be utilised only after years or decades. The airplanes have become so swift and safe that flying has turned from a reckless adventure into public transport. Next to cities, airports have been built, from where every minute airplanes take off and depart to all the four corners of the world. The once so enormous and mysterious terrestrial globe has shrunk to appear to be a tiny “ball,” all points of which can be reached in a couple of hours.This book introduces in its entirety the regulatory regime of aviation as the safest form of transport in our age, which integrates exceptional spiritual and practical achievements, technical innovation, as well as creates significant values. Air transport is one of the most regulated industry. The comprehension of its context requires the knowledge of the rules of international air law. Air law is a qualitatively separated part of international law with peculiar structure, which has evolved by drawing on the centuries-old traditions of maritime law and has developed to be one of the youngest and the most up-to-date branch of jurisprudence. Air law is an autonomous branch of law. Its uniqueness derives from the extraordinarily rigorous requirements (occasionally written by blood) of aviation safety and aviation security.The author guides the reader into this barely familiar, secluded world of aviation via 31 illustrations and the presentation of 100 legal cases. The volume relies on the several decades’ professional experience of the author. Its objectives consist in the familiarisation ofthe public interested in aviation with this exceptionally intriguing area of international law, in the support of the everyday work of experts in the area of aviation, furthermore, in the enhancement of the knowledge of theoretical and practical lawyers and broadening their horizons.In this book the two most important founding treaties of international air law are introduced: the Chicago Convention on International Civil Aviation (1944) and the Montreal Convention on the Unification of Certain Rules for International Carriage by Air (1999), furthermore, mention is made of all significant aviation law treaties. The Chicago and the Montreal Conventions are timeless sources of law, since their meritorious amendment barely ensued, therefore, the relations and the legal solutions elucidated in the book are going to serve the reader for decades.
International Bankruptcy: The Challenge of Insolvency in a Global Economy
by Jodie Adams KirshnerWith the growth of international business and the rise of companies with subsidiaries around the world, the question of where a company should file bankruptcy proceedings has become increasingly complicated. Today, most businesses are likely to have international trading partners, or to operate and hold assets in more than one country. To execute a corporate restructuring or liquidation under several different insolvency regimes at once is an enormous and expensive challenge. With International Bankruptcy, Jodie Adams Kirshner explores the issues involved in determining which courts should have jurisdiction and which laws should apply in addressing problems within. Kirshner brings together theory with the discussion of specific cases and legal developments to explore this developing area of law. Looking at the key issues that arise in cross-border proceedings, International Bankruptcy offers a guide to this legal environment. In addition, she explores how globalization has encouraged the creation of new legal practices that bypass national legal systems, such as the European Insolvency Framework and the Model Law on Cross-Border Insolvency of the United Nations Commission on International Trade Law. The traditional comparative law framework misses the nuances of these dynamics. Ultimately, Kirshner draws both positive and negative lessons about regulatory coordination in the hope of finding cleaner and more productive paths to wind down or rehabilitate failing international companies.
International Biolaw and Shared Ethical Principles: The Universal Declaration on Bioethics and Human Rights
by Cinzia Caporale and Ilja Richard PavoneThe Universal Declaration on Bioethics and Human Rights, 2005, marked a significant step towards the recognition of universal standards in the field of science and medicine. This book provides an overview of the ethical and legal developments which have occurred in the field of bioethics and human rights since then. The work critically analyzes the Declaration from an ethical and legal perspective, commenting on its implementation, and discussing the role of non-binding norms in international bioethics. The authors examine whether the Declaration has contributed to the understanding of universal or global bioethics, and to what degree states have implemented the principles in their domestic legislation. The volume explores the currency of the Declaration vis-à-vis the more recent developments in technology and medicine and looks ahead to envisage the major bioethical challenges of the next twenty years. In this context, the book offers a comprehensive ethical and legal study of the Declaration with an in-depth analysis of the meaning of the provisions, in order to clarify the extension of human rights in the field of medicine and the obligations incumbent upon UNESCO member States, with reference to their implementation practice.
International Business Ethics
by Stephan Rothlin Dennis MccannThis book addresses an essential need felt by many who seek to promote best business practices in China and East Asia - namely the need for culturally appropriate instructional materials (basic information, case studies and ethical perspectives) that will allow managers and entrepreneurs to understand and embrace the challenge of moral leadership in business. In an era characterized by globalization and the increasing importance of the economies of China, India, Japan and SE Asia, international business ethics must reflect the concerns of the people living and working in this area, the moral and spiritual traditions that have nurtured them and their specific contributions to sustainable development. This book presents twenty important case studies, taken from newsworthy events of the past few years, in which Asians and others have attempted to respond to this challenge. Each case study has been selected and shaped in order to highlight various aspects of doing business in Asia, starting with basic principles and moving on to the specific responsibilities that businesses have towards their various stakeholders. The authors contend that the best way to appreciate the relevance of Asian moral and spiritual traditions is to determine their specific contribution to virtue ethics, where the ancient traditions of both East and West converge in their focus on the qualities of moral leadership that form the basis of best business practice. Exploring the case studies will enable readers to appreciate the continued relevance of these ethical perspectives in Asian business. Best business practice clearly involves learning to do business and playing the game according to the rules; but the necessity of playing by the rules is not likely to become clear until one takes up the path that leads to a virtuous life in business, developing a moral character chiefly based on integrity.
International Business Ethics: Challenges and Approaches
by Georges Enderle<P>International Business Ethics: Challenges and Approaches, edited by Georges Enderle, is a pioneer in this widely uncharted field of international business ethics. <P>This volume includes the work of 39 contributors, half of them from non-Western countries, first presented at the First World Congress of Business, Economics, and Ethics hosted by Reitaku University and the Institute of Moralogy in Japan. <P>Together, their articles paint an extraordinarily rich multidisciplinary picture of international business ethics as it evolves, and delineate the contours of how international business ethics may develop at the turn of the millennium.
International Business Law and Its Environment: Tenth Edition (Mindtap Course List Series)
by Lucien Dhooge Richard Schaffer Filiberto Agusti<p>Today, no business is purely domestic. Even the smallest local firms are affected by global competition and world events. INTERNATIONAL BUSINESS LAW AND ITS ENVIRONMENT, 10E delivers complete, reader-friendly coverage of the legal implications and ramifications of doing business internationally. You examine the cultural, political, economic, and ethical issues today's global business managers face. With a focus on trade, the licensing of intellectual property, and foreign direct investment, you examine the three major forms of doing business in a foreign country. Real examples, precedent-setting cases, managerial implications, and ethical considerations show how to apply key principles. From the legal relationship between parties in an international business transaction to managing risk to the special challenges of conducting business in emerging economies, this edition helps you understand the most common practices and critical issues in global business law.</p>
International Business Law and the Legal Environment: A Transactional Approach
by Larry A. DiMatteoThe fourth edition of International Business Law and the Legal Environment: A Transactional Approach gives business and law students a clear understanding of the legal principles that govern international business. This book goes beyond compliance by emphasizing how to use the law to create value and competitive advantage. DiMatteo’s transactional approach walks students through key business transactions—from import and export, contracts, and finance to countertrade, dispute resolution, licensing, and more—giving them both context and providing real-world applications. More concise than previous editions, this new edition also features: • Added coverage of new technologies, such as smart contracts, digital platforms, and blockchain technology • Discussion of businesses and sustainability, climate change, and creating a circular economy • Greater focus on UNIDROIT Principles and a review of INCOTERMS 2020 • Expansion of common carrier coverage to include CMI trucking and CMR railway conventions • International perspective and use of a variety of national and international law materials • Great coverage of EU substantive law Upper-level undergraduate and postgraduate students of business law and international business will appreciate DiMatteo’s lucid writing style, and professionals will find this book to be a comprehensive resource. Online resources include an instructor’s manual, PowerPoint slides, test bank, and other tools to provide additional support for students and instructors.