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Borrowing Constitutional Designs

by Cindy Skach

After the collapse of communism, some thirty countries scrambled to craft democratic constitutions. Surprisingly, the constitutional model they most often chose was neither the pure parliamentary model found in most of Western Europe at the time, nor the presidential model of the Americas. Rather, it was semi-presidentialism--a rare model known more generally as the "French type." This constitutional model melded elements of pure presidentialism with those of pure parliamentarism. Specifically, semi-presidentialism combined a popularly elected head of state with a head of government responsible to a legislature.Borrowing Constitutional Designs questions the hasty adoption of semi-presidentialism by new democracies. Drawing on rich case studies of two of the most important countries for European politics in the twentieth century--Weimar Germany and the French Fifth Republic--Cindy Skach offers the first theoretically focused, and historically grounded, analysis of semi-presidentialism and democracy. She demonstrates that constitutional choice matters, because under certain conditions, semi-presidentialism structures incentives that make democratic consolidation difficult or that actually contribute to democratic collapse. She offers a new theory of constitutional design, integrating insights from law and the social sciences. In doing so, Skach challenges both democratic theory and democratic practice. This book will be welcomed not only by scholars and practitioners of constitutional law but also by those in fields such as comparative politics, European politics and history, and international and public affairs.

Republic.com 2.0

by Cass R. Sunstein

What happens to democracy and free speech if people use the Internet to listen and speak only to the like-minded? What is the benefit of the Internet's unlimited choices if citizens narrowly filter the information they receive? Cass Sunstein first asked these questions in 2001'sRepublic. com. Now, inRepublic. com 2. 0, Sunstein thoroughly rethinks the critical relationship between democracy and the Internet in a world where partisan Weblogs have emerged as a significant political force. Republic. com 2. 0highlights new research on how people are using the Internet, especially the blogosphere. Sunstein warns against "information cocoons" and "echo chambers," wherein people avoid the news and opinions that they don't want to hear. He also demonstrates the need to regulate the innumerable choices made possible by technology. His proposed remedies and reforms emphasize what consumers and producers can do to help avoid the perils, and realize the promise, of the Internet.

A Good Quarrel: America's Top Legal Reporters Share Stories from Inside the Supreme Court

by Jerry Goldman Timothy R. Johnson

While reading what top legal reporters say about some of the most important U. S. Supreme Court oral arguments in recent history, go to www. goodquarrel. com to listen to audio and hear for yourself the very style and delivery of the oral arguments that have shaped the history of our nation's highest law. See Preface for full instructions. Contributors Charles Bierbauer, CNN Lyle Denniston, scotusblog. com Fred Graham, Court TV Brent Kendall,Los Angeles Daily Journal Steve Lash,Houston Chronicle Dahlia Lithwick, Slate. com Tony Mauro, American Lawyer Media Tim O'Brien, ABC News David Savage,Los Angeles Times Greg Stohr, Bloomberg News Nina Totenberg, NPRTimothy R. Johnson teaches in the Department of Political Science and the Law School at the University of Minnesota. Jerry Goldman teaches political science at Northwestern University and directs the OYEZ Project, a multimedia archive devoted to the Supreme Court, at www. oyez. org . Cover sketch by Dana Verkouteren"Supreme Court oral arguments are good government in action. A Good Quarrelbrilliantly showcases this important aspect of the Court's work. " ---Paul Clement, Partner, King & Spalding, and former United States Solicitor General"Few legal experiences are as exhilarating as a Supreme Court oral argument---a unique art form that this superb collection brings vividly to life. " ---Kathleen Sullivan, Partner, Quinn Emanuel Urquhart Oliver and Hedges, and former Dean, Stanford Law School"[A Good Quarrel] shines a brilliant spotlight on the pivotal moment of advocacy when the Supreme Court confronts the nation's most profound legal questions. " ---Thomas C. Goldstein, Partner, Akin Gump, and Lecturer, Supreme Court Litigation, Harvard Law School and Stanford Law School"A brilliant way to understand America's most important mysterious institution. " ---Lawrence Lessig, Stanford Law School

Property and Freedom

by Richard Pipes

Property, asserts Richard Pipes, is an indispensable ingredient not only of economic progress but also of liberty and the rule of law. In his new book, the Harvard scholar demonstrates how, throughout history, private ownership has served as a barrier to the power of the state, enabling the Western world to evolve enduring democratic institutions. He traces the development of private property, beginning with ancient Greece and Rome, where property rights in the modern sense first made their appearance. He explains how notions of ownership matured in late medieval times with the great expansion of commerce and the growth of cities. He shows how England, as the first country to treat land as a commodity and to develop a robust defense of property rights, also became the first to institute a parliamentary government capable of restraining the powers of royalty. In pre-nineteenth-century Russia, on the other hand, the absence of private land ownership deprived its citizens of the leverage to limit the authority of their tsars. Pipes describes the attitudes toward property of twentieth-century totalitarian states and points out that in the United States the protection of private property, rooted in the principles of the Founding Fathers, has been a major contributor to the commonweal. However, he warns that contemporary trends in the treatment of property--in a century that, he suggests, has been unfavorable to the institution--threaten to undermine the rights of citizens. And he makes clear why he believes that excessive interference by government, even when intended to promote the "common good," could lead to a diminution of freedom.

All the Laws but One

by William H. Rehnquist

InAll the Laws but One, William H. Rehnquist, Chief Justice of the United States, provides an insightful and fascinating account of the history of civil liberties during wartime and illuminates the cases where presidents have suspended the law in the name of national security. Abraham Lincoln, champion of freedom and the rights of man, suspended the writ of habeas corpus early in the Civil War--later in the war he also imposed limits upon freedom of speech and the press and demanded that political criminals be tried in military courts. During World War II, the government forced 100,000 U. S. residents of Japanese descent, including many citizens, into detainment camps. Through these and other incidents Chief Justice Rehnquist brilliantly probes the issues at stake in the balance between the national interest and personal freedoms. WithAll the Laws but Onehe significantly enlarges our understanding of how the Supreme Court has interpreted the Constitution during past periods of national crisis--and draws guidelines for how it should do so in the future.

Centennial Crisis

by William H. Rehnquist

Near midnight on Election Day in November 1876, the returns coming into Republican National headquarters signaled a victory for the Democratic presidential candidate, Samuel J. Tilden. But alert Republican leaders saw that if all the states still doubtful or disputed went for their candidate, Rutherford B. Hayes would be elected. Word was sent out to four southern states that their returns were crucial for a Hayes victory. Thus Chief Justice William Rehnquist begins this remarkable account of one of American's greatest political dramas, a crisis that was not resolved for nearly four months, on March 2, 1877, only two days before Inauguration Day. In his gripping story, Rehnquist tells how each party maneuvered to buy votes in the southern states, how the country slid into Congressional, judicial and public turmoil, and how the creation in January of an Electoral Commission (comprised of five Democrats, five Republicans and five Supreme Court justices) was opposed by both candidates. When that body's deciding vote was cast by Justice Joseph Bradley, public outcry reached such a fever pitch that the presidential swearing-in had to be held on a Sunday in near secrecry. Reaching beyond the history of a contentious election, the Chief Justice describes the political climate and economy of America in the 1870's, packing his narrative with biographical sketches of the central participants and opening a window on events in that decade that have long been overlooked. In a compelling epilogue we learn the occasions when Presidents, ranging from George Washington to Lyndon Johnson, have asked Supreme Court justices to arbitrate disputes, settle treaties or serve on investigating commissions. Almost always the justices were berated and attacked for their decisions. Would it be better for them to have refused the president’s request? The Chief Justice has some surprising answers.

Christmas Conversation Piece

by Bret Nicholaus Paul Lowrie

What one Christmas tradition would you never want to give up? If you could spend Christmas anywhere in the world, where would you most want to be? If you could have visited the Christ child just as the Three Kings did, what would you have brought as a gift? You've been chosen to host a sensational Christmas celebration on TV: What three guests would you choose to make it the best Christmas special ever? The Christmas Conversation Pieceoffers these and many other questions to pose and ponder during a season of both deep reflection and unabashed merriment. This charming volume--the perfect stocking stuffer--will provide you, your family, and your friends with twelve days of surprising and amusing Yuletide questions. Who would you most like to meet under the mistletoe? Your answer just may change by Christmas Eve!

The Death of Innocents

by Helen Prejean

From the author of the national bestseller Dead Man Walking comes a brave and fiercely argued new book that tests the moral edge of the debate on capital punishment: What if we're executing innocent men? Two cases in point are Dobie Gillis Williams, an indigent black man with an IQ of 65, and Joseph Roger O'Dell. Both were convicted of murder on flimsy evidence (O'Dell's principal accuser was a jailhouse informant who later recanted his testimony). Both were executed in spite of numerous appeals. Sister Helen Prejean watched both of them die.As she recounts these men's cases and takes us through their terrible last moments, Prejean brilliantly dismantles the legal and religious arguments that have been used to justify the death penalty. Riveting, moving, and ultimately damning, The Death of Innocents is a book we dare not ignore.From the Trade Paperback edition.ng on the forensic evidence, which he claimed would exonerate him, but the courts refused. After his execution on July 23, 1997, the state destroyed the evidence. As a result, its conviction of O'Dell could never be scrutinized. "The reader of this book will be the first 'jury' with access to all the evidence the trial juries never saw," says Prejean, who accompanied both men to their executions. By using the withheld evidence to reconstruct the crimes for which these two men were convicted, Prejean shows how race, prosecutorial ambition, poverty, election cycles, and publicity play far too great a role in determining who dies and who lives.Prejean traces the historical underpinnings of executions in this country, demonstrating that it is no accident that over 80 percent of executions in the past twenty-five years have been carried out in the former slave states. She also raises profound constitutional questions about an appeals system that decides most death cases on procedural grounds without ever examining their merits.To date, 113 wrongfully convicted persons have been freed from death row. If constitutional protections-due process, assistance of counsel, and equal justice under law-are truly being respected, how is it possible that these people were convicted in the first place? And how can we accept a system so rife with error?Sister Helen Prejean takes us with her on her spiritual journey as she accompanies two possibly innocent human beings to their deaths at the hands of the state. Prejean implores us to reflect on what is perhaps the core moral issue of the death penalty debate: Honorable people disagree about the justice of executing the guilty, but can anyone argue about the injustice of executing the innocent?From the Hardcover edition.

Hot Property: The Stealing of Ideas in an Age of Globalization

by Pat Choate

Author of several books on US society and economics, and running mate of Ross Perot in the 1996 presidential election, Choate examines the roots of conflicts over intellectual property and how the establishment of patent and copyright protections helped propel the US economy. He also traces the emergence of Germany, Japan, and China as rivals to the US through copying, counterfeiting, and underpricing American products and media. Annotation ©2004 Book News, Inc. , Portland, OR (booknews. com)

Manifest animalista: La causa animal com a camí per a un nou humanisme

by Corine Pelluchon

La violència contra els animals és un atac directe a la nostra humanitat. Això demostra Corine Pelluchon en aquest breu, pragmàtic, i controvertit assaig que suposa una contribució radical a l'ètica i la filosofia política. Lluitar contra el maltractament animal és rebel·lar-se contra una societat basada en l'explotació, i per això la causa animalista és una qüestió política major que ens concerneix a tots, més enllà d'ideologies o conflictes d'interessos. Amb un estil viu, persuasiu i inspirador, l'autora proposa un camí possible i factible per portar aquest debat a l'esfera política amb tanta claredat i urgència com sigui possible. Ressenyes:«Corine Pelluchon ho explica tot absolutament bé en tot just un centenar de pàgines: per ser una alternativa vàlida, és imprescindible polititzar la causa animal.»Luce Lapin, Charlie Hebdo «L'objectiu principal de l'autora està completament assolit en aquest Manifest animalista: dóna al lector les claus que li permetran ampliar el radi d'acció de l'humanisme als animals.»Philippe Douroux, Libération «Una perspectiva bella i ambiciosa.»Isabelle Gravillon, Femme Majuscule «Un llibre d'intervenció política, tan compromès com lúcid.»Robert Jules, La Tribune «Una de les moltes i grans qualitats d'aquest Manifest animalista és que, en tot moment, el seu projecte està exposat de manera perfectament creïble i realitzable. Precisament per això, l'autora no es fa cap il·lusió sobre la dificultat que suposa introduir la qüestió animal en el debat polític.»Hicham-Stéphane Afeissa, Non Fiction

Law in the Health and Human Services

by Donald T. Dickson

Professor Dickson provides students with examples of a legal way of thinking about significant issues in social policy. This book can be used in policy and practice courses in the fields of mental health, child welfare, the family, developmental and physical disabilities, and professional ethics. Provides excellent selection of relevant court decisions along with clearly articulated questions and issues for discussion.

Human Dignity, Human Rights, and Responsibility

by Yechiel Michael Barilan

"Human dignity" has been enshrined in international agreements and national constitutions as a fundamental human right. The World Medical Association calls on physicians to respect human dignity and to discharge their duties with dignity. And yet human dignity is a term--like love, hope, and justice--that is intuitively grasped but never clearly defined. Some ethicists and bioethicists dismiss it; other thinkers point to its use in the service of particular ideologies. In this book, Michael Barilan offers an urgently needed, nonideological, and thorough conceptual clarification of human dignity and human rights, relating these ideas to current issues in ethics, law, and bioethics. Combining social history, history of ideas, moral theology, applied ethics, and political theory, Barilan tells the story of human dignity as a background moral ethos to human rights. After setting the problem in its scholarly context, he offers a hermeneutics of the formative texts on Imago Dei; provides a philosophical explication of the value of human dignity and of vulnerability; presents a comprehensive theory of human rights from a natural, humanist perspective; explores issues of moral status; and examines the value of responsibility as a link between virtue ethics and human dignity and rights. Barilan accompanies his theoretical claim with numerous practical illustrations, linking his theory to such issues in bioethics as end-of-life care, cloning, abortion, torture, treatment of the mentally incapacitated, the right to health care, the human organ market, disability and notions of difference, and privacy, highlighting many relevant legal aspects in constitutional and humanitarian law.

Auditor's Guide to IT Auditing

by Richard E. Cascarino

Step-by-step guide to successful implementation and control of IT systems--including the CloudMany auditors are unfamiliar with the techniques they need to know to efficiently and effectively determine whether information systems are adequately protected. Now in a Second Edition, Auditor's Guide to IT Auditing presents an easy, practical guide for auditors that can be applied to all computing environments.Follows the approach used by the Information System Audit and Control Association's model curriculum, making this book a practical approach to IS auditingServes as an excellent study guide for those preparing for the CISA and CISM examsIncludes discussion of risk evaluation methodologies, new regulations, SOX, privacy, banking, IT governance, CobiT, outsourcing, network management, and the CloudAs networks and enterprise resource planning systems bring resources together, and as increasing privacy violations threaten more organization, information systems integrity becomes more important than ever. Auditor's Guide to IT Auditing, Second Edition empowers auditors to effectively gauge the adequacy and effectiveness of information systems controls.

The Compliance Revolution

by David Jackman

The Compliance Revolution--Practical, Powerful Changes for Strategic Organizational Value Compliance is absolutely critical in creating a robust and resilient organization, one which is trusted by clients and contributes to market stability. Firms must approach compliance differently in order to meet these standards. Written for compliance staff, regulatory organizations, and senior management, The Compliance Revolution explains how key changes in compliance affect underlying principles, practices, roles, expectations and values. This valuable resource for global practitioners assists in navigating compliance requirements and implementing solid protection for a sound organization. Author David Jackman presents a coherent model for understanding and applying key developments in regulation and compliance. While the model is based on financial services, it can be applied to any sector and industry. It identifies five critical compliance components: Start-up, crises, expansion, sustainability, and outcomes-led focus. You will also discover: Why compliance is worth spending money on What your firm could and should be doing differently The importance of ethics in compliance and regulatory challenges How to create a pro-compliance culture Ten principles of good governance and why good governance matters How to employ judgment-based compliance The features and benefits of corporate maturity The Compliance Revolution is a crucial asset for all those with stakes in compliance--board members, compliance managers, and employees. David Jackman outlines key compliance challenges and reveals the practical tools and techniques required for successful practice. The insight, examples, and strategies in this comprehensive guidebook will help you and your organization achieve increasingly efficient, substantially more effective compliance procedures and practices.

Corporate Governance Regulation

by Nicholas V. Vakkur Zulma J. Herrera

Why U.S. corporate governance regulation has lost its way, and what must be done to improve itModern history persuasively demonstrates the inexorable link that binds comprehensive regulation to the global economy. This important book, rather than simply recount a litany of corporate governance failures, persuasively explains why, despite policymakers' best intentions, regulation has failed in the modern era. An objective study intended for a diverse readership, Corporate Governance Regulation unveils the underlying, root causes of regulatory failure. The result: A compelling and original analysis, broadly suited for a global audience of all backgrounds.Written by published, subject-area experts, the authors carefully delineate how U.S. corporate governance regulation, beginning with Sarbanes Oxley, lacks an adequate rational basis, as may be attributed to a non-existent policy dialogueThe witnessed result: A conspicuous lack of regulatory efficacy, enormous costs, coupled with paltry benefitsThe focus is upon reigniting a stalled, non-productive policy dialogue, by eschewing stale, overly-polemicized arguments, as needed to develop a common groundDrawing from an eclectic, analytic framework, governance experts Nicholas Vakkur and Zulma Herrera offer both the professional and global citizen alike a multi-dimensional understanding of issues critical to global economic health. Nuanced and persuasively argued, Corporate Governance Regulation represents a formidable catalyst in the elusive, ongoing quest for global economic stability.

Detecting Fraud in Organizations: Techniques, Tools, and Resources (Wiley Corporate F&A #644)

by Joseph Petrucelli

A savvy examination of where people and value meet, creating the opportunity for fraudAn essential reference for all business professionals, Detecting Fraud in Organizations: Techniques, Tools, and Resources explains the process of how people commit fraud, as well as how to prevent and stop fraud from occurring in your organization. Organized by business processes which succinctly describe how fraud manifests itself on a daily basis, the authors explain ways in which everyone can help guard against fraud by familiarizing themselves with its building blocks and methods used to perpetrate and conceal it. Filled with situational examples the book is accompanied by a website featuring fraud simulations, business process maps, and other useful tools for combating fraud.Focuses on the people who perpetrate fraud and those who are tasked with preventing and detecting itUniquely organized by business processes for more relevance and easier understanding by those people working within organizationsShows how subtle factors play a large role in identifying and ferreting out fraud in addition to the traditional knowledge of fraud schemes giving people and organizations the edge they need to be successful in prevention and deterrenceCompanion website includes additional fraud simulations, business process maps, and useful toolsThe price of fraud can be devastating to your business. Detecting Fraud in Organizations: Techniques, Tools, and Resources equips you and others in your organization with essential information and tools necessary to proactively catch fraud, reduce losses, improve efficiencies and develop actionable controls.

Executive Roadmap to Fraud Prevention and Internal Control

by Martin T. Biegelman Joel T. Bartow

Now in a Second Edition, this practical book helps corporate executives and managers how to set up a comprehensive and effective fraud prevention program in any organization. Completely revised with new cases and examples, the book also discusses new global issues around the Foreign Corrupt Practices Act (FCPA). Additionally, it covers best practices for establishing a unit to protect the financial integrity of a business, among other subjects. The book has many checklists and real-world examples to aid in implementation and an instructor's URL including a test bank to aid in course adoptions.

Executive's Guide to COSO Internal Controls

by Robert R. Moeller

Essential guidance on the revised COSO internal controls frameworkNeed the latest on the new, revised COSO internal controls framework? Executive's Guide to COSO Internal Controls provides a step-by-step plan for installing and implementing effective internal controls with an emphasis on building improved IT as well as other internal controls and integrating better risk management processes. The COSO internal controls framework forms the basis for establishing Sarbanes-Oxley compliance and internal controls specialist Robert Moeller looks at topics including the importance of effective systems on internal controls in today's enterprises, the new COSO framework for effective enterprise internal controls, and what has changed since the 1990s internal controls framework.Written by Robert Moeller, an authority in internal controls and IT governancePractical, no-nonsense coverage of all three dimensions of the new COSO frameworkHelps you change systems and processes when implementing the new COSO internal controls frameworkIncludes information on how ISO internal control and risk management standards as well as COBIT can be used with COSO internal controlsOther titles by Robert Moeller: IT Audit, Control, and Security, Executives Guide to IT GovernanceUnder the Sarbanes-Oxley Act, every corporation has to assert that their internal controls are adequate and public accounting firms certifying those internal controls are attesting to the adequacy of those same internal controls, based on the COSO internal controls framework. Executive's Guide to COSO Internal Controls thoroughly considers improved risk management processes as part of the new COSO framework; the importance of IT systems and processes; and risk management techniques.

Financial Statement Fraud

by Gerard M. Zack

Valuable guidance for staying one step ahead of financial statement fraudFinancial statement fraud is one of the most costly types of fraud and can have a direct financial impact on businesses and individuals, as well as harm investor confidence in the markets. While publications exist on financial statement fraud and roles and responsibilities within companies, there is a need for a practical guide on the different schemes that are used and detection guidance for these schemes. Financial Statement Fraud: Strategies for Detection and Investigation fills that need.Describes every major and emerging type of financial statement fraud, using real-life cases to illustrate the schemesExplains the underlying accounting principles, citing both U.S. GAAP and IFRS that are violated when fraud is perpetratedProvides numerous ratios, red flags, and other techniques useful in detecting financial statement fraud schemesAccompanying website provides full-text copies of documents filed in connection with the cases that are cited as examples in the book, allowing the reader to explore details of each case furtherStraightforward and insightful, Financial Statement Fraud provides comprehensive coverage on the different ways financial statement fraud is perpetrated, including those that capitalize on the most recent accounting standards developments, such as fair value issues.

Fraud Analytics

by Delena D. Spann

Proven guidance for expertly using analytics in fraud examinations, financial analysis,auditing and fraud prevention Fraud Analytics thoroughly reveals the elements of analysis that are used in today'sfraudexaminations, fraud investigations, and financial crime investigations. This valuable resourcereviews the types of analysis that should be considered prior to beginning an investigation andexplains how to optimally use data mining techniques to detect fraud. Packed with examples andsample cases illustrating pertinent concepts in practice, this book also explores the two majordata analytics providers: ACL and IDEA. Looks at elements of analysis used in today's fraud examinations Reveals how to use data mining (fraud analytic) techniques to detect fraud Examines ACL and IDEA as indispensable tools for fraud detection Includes an abundance of sample cases and examples Written by Delena D Spann, Board of Regent (Emeritus) for the Association of CertifiedFraud Examiners (ACFE), who currently serves as Advisory Board Member of the Association ofCertified Fraud Examiners, Board Member of the Education Task Force of the Association ofCertified Anti-Money Laundering Specialists ASIS International (Economic Crime Council) andAdvisory Board Member of the Robert Morris University (School of Business), FraudAnalyticsequips you with authoritative fraud analysis techniques you can put to use right away.

A Guide to Forensic Accounting Investigation

by Thomas W. Golden Steven L. Skalak Mona M. Clayton Jessica S. Pill

Recent catastrophic business failures have caused some to rethink the value of the audit, with many demanding that auditors take more responsibility for fraud detection. This book provides forensic accounting specialists?experts in uncovering fraud?with new coverage on the latest PCAOB Auditing Standards, the Foreign Corrupt Practices Act, options fraud, as well as fraud in China and its implications. Auditors are equipped with the necessary practical aids, case examples, and skills for identifying situations that call for extended fraud detection procedures.

Internal Control/Anti-Fraud Program Design for the Small Business

by Steve Dawson

A 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.

International Corporate Governance After Sarbanes-Oxley

by Greg N. Gregoriou Paul Ali

"The Sabanes-Oxley Act has been one of the most significant developments in corporate and securities regulation since the New Deal. This collection of important articles would be a valuable resource for anyone seeking to understand Sabanes-Oxley's far-reaching effects on corporate governance in the United States and elsewhere."--Jesse Fried, coauthor of Pay Without Performance: The Unfulfilled Promise of Executive Compensation and Professor of Law at the University of California, Berkeley"The editors have assembled the latest cutting-edge research on international corporate governance by respected academics in this field. In this handbook, the editors deal with all aspects of the significant legislative changes to corporate governance regulation. It introduces the reader to the new rules that will certainly improve the reliability and the accuracy of disclosures made by corporations. The book comes at the right moment with the recent scandals such as Enron, which will educate all readers especially shareholders of corporate stock."--Komlan Sedzro, Professor of Finance, University of Quebec at Montreal"Today, corporate governance is a topic at the center of public policy debate in most industrialized countries. The range of concerns; the variety of approaches; and their tendency to converge in some areas or diverge in others (not always in the right directions) are emphatically demonstrated by these essays. There is material here of enormous interest for scholars of comparative law and economic regulation. And significantly, the presentation of essays from legal, financial, and regulatory viewpoints demonstrates the growing practical as well as theoretical utility of interdisciplinary work in this area. Professors Ali and Gregoriou are to be warmly congratulated for their skill and initiative in assembling an important publication, as well as for their own contributions to interdisciplinary scholarship."--R. P. Austin, BA, LLM (Sydney), DPhil (Oxon), Supreme Court of New South Wales"This very international collection emphasizes the economic line of descent, while including legal and socio-legal contributions. It fills a very important gap in our empirical knowledge of corporate governance. It is accessible and comprehensive and will greatly assist readers from all relevant disciplines, who are trying to discern the shape of corporate governance as a mature field."--Dimity Kingsford Smith, Professor of Law, University of New South Wales

IT Auditing and Application Controls for Small and Mid-Sized Enterprises

by William Brown Jason Wood Harry Howe

Essential guidance for the financial auditor in need of a working knowledge of IT If you're a financial auditor needing working knowledge of IT and application controls, Automated Auditing Financial Applications for Small and Mid-Sized Businesses provides you with the guidance you need. Conceptual overviews of key IT auditing issues are included, as well as concrete hands-on tips and techniques. Inside, you'll find background and guidance with appropriate reference to material published by ISACA, AICPA, organized to show the increasing complexity of systems, starting with general principles and progressing through greater levels of functionality. Provides straightforward IT guidance to financial auditors seeking to develop quality and efficacy of software controls Offers small- and middle-market business auditors relevant IT coverage Covers relevant applications, including MS Excel, Quickbooks, and report writers Written for financial auditors practicing in the small to midsized business space The largest market segment in the United States in quantity and scope is the small and middle market business, which continues to be the source of economic growth and expansion. Uniquely focused on the IT needs of auditors serving the small to medium sized business, Automated Auditing Financial Applications for Small and Mid-Sized Businesses delivers the kind of IT coverage you need for your organization.

Patent Valuation

by William J. Murphy John L. Orcutt Paul C. Remus

A practical resource for valuing patents that is accessible to the complete spectrum of decision makers in the patent processIn today's economy, patents tend to be the most important of the intellectual property (IP) assets. It is often the ability to create, manage, defend, and extract value from patents that can distinguish competitive success and significant wealth creation from competitive failure and economic waste. Patent Valuation enhances the utility and value of patents by providing IP managers, IP creators, attorneys, and government officials with a useable resource that allows them to use actual or implied valuations when making patent-related decisions.Involves a combination of techniques for describing patent valuationIncludes descriptions of various topics, illustrative cases, step-by-step valuation techniques, user-friendly procedures and checklists, and examplesServes as a useable resource that allows IP managers to use actual or implied valuations when making patent-related decisionsOne of the most fundamental premises of the book is that these valuation skills can be made accessible to each of the various decision makers in the patent process. Patent Valuation involves narrative descriptions of the various topics, illustrative cases, step-by-step valuation techniques, user-friendly procedures and checklists, and an abundance of examples to demonstrate the more complex concepts.

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