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Better Corporate Reporting (Doshorts Ser.)
by Carol Adams Elaine Cohen Dwayne BarakaBetter Corporate Reporting outlines the latest frameworks for enhancing non-financial and sustainability reporting. It shows you how to integrate non-financial data into your reporting and overall strategy, creating long-term value, trust and transparency. It includes guides to: the International Integrated Reporting Council's new framework; the Global Reporting Initiative's G4 framework; and a detailed look at the concept at the heart of both of these new frameworks, materiality. It is the compilation of 3 bestselling sustainability guides on sustainability reporting.Understanding Integrated Reporting provides a practical and expert distillation of the new IR framework released by the International Integrated Reporting Council in December 2013. It explains what IR is and how to do it; how it links with other reporting frameworks and what it means in terms of thinking and processes. You'll also get a clear business case for IR and insights and best practice examples from leading integrated reporters. The Global Reporting Initiative (GRI) G4 Sustainability Reporting Framework was launched in May 2013. In Understanding G4, corporate reporting veteran Elaine Cohen presents an easy-to-follow review of everything any organization needs to know to decide whether to use the G4 Framework and if so, how. Materiality is the lynch-pin that can align your sustainability initiatives with your overall strategy. Making Sustainability Matter shows you how to identify your organization's most material sustainability issues, allocate resources to sustainability initiatives for optimal returns; connect your communications and reporting to materiality, and; clarify which issues are important to your stakeholders. Materiality is a core concept in both the GRI's new G4 framework the IIRC's new Integrated Reporting framework.
Understanding Integrated Reporting: The Concise Guide to Integrated Thinking and the Future of Corporate Reporting
by Carol AdamsIntegrated Reporting is the big new development in corporate reporting that everyone is talking about. Why? Quite simply, Integrated Reporting marks a paradigm shift in the way companies and other organizations think about business models and the creation of value. Integrated Reporting promotes long term thinking about value-creation and stewardship across a broad base of interdependent capitals – financial, manufactured, human, intellectual, natural, and social and relationship.With updated references and case studies to take account of the latest developments in Integrated Reporting, this book provides a practical and expert distillation of for IR professionals.Internationally renowned sustainability reporting expert and accountant Dr Carol Adams explains in simple terms what is and how to do it; how it links with other reporting frameworks and what it means in terms of thinking and processes. You'll also get a clear business case for IR and insights and best practice examples from leading integrated reporters. Integrated Reporting is not just for companies.This book demonstrates how integrated thinking and IR can benefit many other organizations whose success and influence depends on relationships and partnerships.
The Politics of Punishment: Prison Reform in Russia, 1863–1917 (NIU Series in Slavic, East European, and Eurasian Studies)
by Bruce F. AdamsBruce F. Adams examines how Russia's Main Prison Administration was created, the number of prisoners it managed in what types of prisons, and what it accomplished. While providing a thorough account of prison management at a crucial time in Russia's history, Adams explores broader discussions of reform within Russia's government and society, especially after the Revolution of 1905, when arguments on such topics as parole and probation boiled in the arena of raucous public debate.
Basic Administrative Law for Paralegals (4th Edition)
by Anne AdamsThis clear and up-to-date introduction to Administrative Law, writtenspecifically for the paralegal, is a straightforward text that explains howadministrative agencies are created, how they are structured, and how theyfunction. Classroom tested through three editions, Basic Administrative Lawfor Paralegals, Fourth Edition, offers not only a grounding in the basicsof Administrative Law but practical advice for employment opportunities forparalegals in the field. Among the features that make this text such a reliable resource:thorough topical coverage --from how administrative agencies are createdto agency discretion, rules and regulations, clients' rights, investigations,informal and formal proceedings, and judicial reviewnumerous visual aids and learning tools --such as charts and figures,examples, chapter summaries, key terms, and review questionsend-of-chapter exercises and resources --including crossword puzzles,fill-in-the-blank exercises, and lists of useful websitesan electronic workbook on CD bound into the book --providing ampleopportunity for practicea chapter dedicated to paralegal skills and careers --delving into careeropportunities for paralegals in both the private and public sectorsNew to the Fourth Edition:the electronic workbook has been thoroughly updated and offers researchexercises and guidance for accessing laws, rules, and agencies onlinethe "Paralegal Practice" boxes contain new topics,including retirement and immigration lawupdated formsThis current, affordable text, directed exclusively at the paralegal, is anexcellent choice for teaching your students the fundamentals of AdministrativeLaw as well as providing them with a realistic, practical look at careeropportunities.
How to Justify Torture: Inside the Ticking Bomb Scenario
by Alex AdamsFrom Batman Begins to Tom Clancy, How to Justify Torture shows how contemporary culture creates simplified narratives about good guy torturers and bad guy victims, how dangerous this is politically, and what we can do to challenge it.If there was a bomb hidden somewhere in a major city, and you had the person responsible in your custody, would you torture them to get the information needed to stop the bomb exploding, preventing a devastating terrorist attack and saving thousands of lives?This is the ticking bomb scenario -- a thought experiment designed to demonstrate that torture can be justified.In How to Justify Torture, cultural critic Alex Adams examines the ticking bomb scenario in-depth, looking at the ways it is presented in films, novels, and TV shows -- from Batman Begins and Dirty Harry to French military thrillers and home invasion narratives. By critiquing its argument step by step, this short, provocative book reminds us that, despite what the ticking bomb scenario will have us believe, torture can never be justified.
Proceedings of the International Conference on Law and Digitalization (Advances in Social Science, Education and Humanities Research #707)
by Yang Chik Adam Azwina Wati Binti Abdull ManafThis is an open access book.The Faculty of Law (FOL), Multimedia University will hold the 2nd International Conference on Law and Digitalization 2022 (ICLD22) on 25-27 July 2022 (Virtual Conference). ICLD22 will be part of the bigger Digital Future Congress (DIFCON 2022) comprising of various other conferences of multidisciplinary academic interests. The aim of ICLD22 is to provide a platform for both local and international academics, practitioners, policymakers, researchers and students to meet, share ideas and knowledge in law and digitalization through paper presentation. It also aims to encourage academic linkages between the academicians and the researchers from the legal fraternity. It also promotes future co-operations among the intellectuals from various fields and disciplines.
Legal Flexibility and the Mission of the Church: Dispensation and Economy in Ecclesiastical Law
by Will AdamLegal scholars and authorities generally agree that the law should be obeyed and should apply equally to all those subject to it, without favour or discrimination. Yet it is possible to see that in any legal system there will be situations when strict application of the law will produce undesirable results, such as injustice or other consequences not intended by the law as framed. In such circumstances the law may be changed but there may be broad policy reasons not to do so. The allied concepts of dispensation and economy grew up in the western and eastern traditions of the Christian church as mechanisms whereby an individual or a class of people could, by authority, be excused from obligations under a particular law in particular circumstances without that law being changed. This book uncovers and explores this neglected area of church life and law. Will Adam argues that dispensing power and authority exist in various guises in the systems of different churches. Codified and understood in Roman Catholic and Orthodox canon law, this arouses suspicion in the Church of England and in English law in general. The book demonstrates that legal flexibility can be found in English law and is integral to the law of the Church, to enable the Church today better to fulfil its mission in the world.
Wohnungseigentumsrecht für Dummies (Für Dummies)
by Ulrich AdamWenn Sie bereits Wohnungseigentum besitzen oder darüber nachdenken, sich welches zuzulegen, dann sollten Sie über Ihre Rechte und Pflichten möglichst gut Bescheid wissen. Wohnungseigentumsrecht ist nicht schwierig. Der spezialisierte Rechtsanwalt und Fachanwalt Dr. Ulrich Adam erklärt Ihnen in diesem Buch Schritt für Schritt mit vielen Übersichten und Beispielen alles, was Sie darüber wissen sollten. Die umfassenden Änderungen der Reform 2020 sind in der 2. Auflage bereits vollständig in den Text eingearbeitet. Zahlreiche Abbildungen, Checklisten und Beschlussvorlagen erleichtern Ihnen Ihr Leben als Wohnungseigentümer. Erfahren Sie alles über Verwaltung, bauliche Änderungen, Eigentümerversammlung, Beschlussanfechtung, Jahresabrechnung und vieles andere mehr - und das immer einfach lesbar, verständlich und humorvoll. Damit sind Sie als Wohnungseigentümer für die nächste Eigentümerversammlung bestens ausgestattet!
Accelerating E-Mobility in Germany: A Case for Regulation (SpringerBriefs in Law)
by Markus AdamThis book tackles the problem of the insufficient and expensive charging infrastructure in Germany. It assesses the lack of charging infrastructure for electric vehicles with regard to regulatory and competition law, as well as economic aspects. The legal solutions proposed here could ultimately serve to offer e-motorists around the country highly efficient and competitively priced charging options.
Forensic Evidence in Court: Evaluation and Scientific Opinion
by Craig D. AdamThe interpretation and evaluation of scientific evidence and its presentation in a court of law is central both to the role of the forensic scientist as an expert witness and to the interests of justice. This book aims to provide a thorough and detailed discussion of the principles and practice of evidence interpretation and evaluation by using real cases by way of illustration. The presentation is appropriate for students of forensic science or related disciplines at advanced undergraduate and master's level or for practitioners engaged in continuing professional development activity.The book is structured in three sections. The first sets the scene by describing and debating the issues around the admissibility and reliability of scientific evidence presented to the court. In the second section, the principles underpinning interpretation and evaluation are explained, including discussion of those formal statistical methods founded on Bayesian inference. The following chapters present perspectives on the evaluation and presentation of evidence in the context of a single type or class of scientific evidence, from DNA to the analysis of documents. For each, the science underpinning the analysis and interpretation of the forensic materials is explained, followed by the presentation of cases which illustrate the variety of approaches that have been taken in providing expert scientific opinion.
Taking the EU to Court: Annulment Proceedings and Multilevel Judicial Conflict (Palgrave Studies in European Union Politics)
by Christian Adam Emmanuelle Mathieu Michael W. Bauer Miriam HartlappThis open access book provides an exhaustive picture of the role that annulment conflicts play in the EU multilevel system. Based on a rich dataset of annulment actions since the 1960s and a number of in-depth case studies, it explores the political dimension of annulment litigation, which has become an increasingly relevant judicial tool in the struggle over policy content and decision-making competences. The book covers the motivations of actors to turn policy conflicts into annulment actions, the emergence of multilevel actors’ litigant configurations, the impact of actors’ constellations on success in court, as well as the impact of annulment actions on the multilevel policy conflicts they originate from.
Crime and the Construction of Forensic Objectivity from 1850: Space, Media, Experts And Ethics (Palgrave Histories of Policing, Punishment and Justice)
by Alison AdamThis book charts the historical development of 'forensic objectivity' through an analysis of the ways in which objective knowledge of crimes, crime scenes, crime materials and criminals is achieved. Taking an interdisciplinary approach, with authors drawn from law, history, sociology and science and technology studies, this work shows how forensic objectivity is constructed through detailed crime history case studies, mainly in relation to murder, set in Scotland, England, Germany, Sweden, USA and Ireland. Starting from the mid-nineteenth century and continuing to the present day, the book argues that a number of developments were crucial. These include: the beginning of crime photography, the use of diagrams and models specially constructed for the courtroom so jurors could be ‘virtual witnesses’, probabilistic models of certainty, the professionalization of medical and scientific expert witnesses and their networks, ways of measuring, recording and developing criminal records and the role of the media, particularly newspapers in reporting on crime, criminals and legal proceedings and their part in the shaping of public opinion on crime. This essential title demonstrates the ways in which forensic objectivity has become a central concept in relation to criminal justice over a period spanning 170 years.
The Economics of Tax and Social Security in Japan
by Yoshimi AdachiThis book integrates the fundamentals of quantitative significance, using existing estimates of the elasticities of demand for tax, health insurance, and medical services in a static microsimulation model. It serves as a guide to the financial and social basics of health insurance and provides the reader with the intellectual groundwork indispensable for understanding the incorrect assumptions about the elasticities of demand and pattern of tax and health insurance. Most countries feel constant pressure because expenditure is increasing and resources are scarce. The topics addressed in this book including several frameworks leading to over-insurance, excess demand for medical care, and rapid expenditure growth in the medical care sector. Illustrated by carefully chosen examples and supported by extensive data analyses, this book is highly recommended to readers who seek an in-depth and up-to-date integrated overview of the ever-expanding theoretical and quantitative fields of containing costs, increasing funding for health services, or both.
Small and Medium-Sized Enterprises in the Global Economy
by Zoltan J. Acs Bernard Yin YeungEntrepreneurship and globalization are two much-examined forces as we enter the new millennium--yet very little has been published on the intersection of small and medium-sized enterprises (SMEs) and the global economy. To close the gap, this volume delves into the intricate roles and consequences of such businesses on both global and domestic economies. The first part of the volume provides an overview of the phenomenon of globalization, arguing that entrepreneurial discovery and technological change lead to globalization, which in turn leads to further opportunity for entrepreneurial discovery--no less for SMEs than for multinational corporations. In part two, the essays examine the role of SMEs in the global economy and why they are thriving. Part three reviews the roles of SMEs and innovators and examines their roles in direct foreign investment. Part four explores the role of technological diversity and knowledge spillovers as a way to explain the superior innovative performance of SMEs. Part five looks at the role of SMEs in technology transfer. Finally, part six examines the theoretical and policy implications of the international activities of SMEs, suggesting that policies should aim to reduce the costs in international expansion for SMEs. This volume will provide the foundation for further study in SMEs and globalization. It will appeal to scholars and students in both international business and economics. Zoltan J. Acs is Professor of Economics and Finance, University of Baltimore. Bernard Yin Yeung is Professor of International Business, University of Michigan.
Autobiography of a Brown Buffalo (Vintage International)
by Oscar Zeta AcostaBefore his mysterious disappearance and probable death in 1971, Oscar Zeta Acosta was famous as a Robin Hood Chicano layer and notorious as the real-life model for Hunter S. Thompson's "Dr. Gonzo," a fat, pugnacious attorney with a gargantuan appetite for food, drugs, and life on the edge. Written with uninhibited candor and manic energy, this book is Acosta's own account of coming of age as a Chicano in the psychedelic sixties, of taking on impossible cases while breaking all the rules of courtroom conduct, and of scrambling headlong in search of a personal and cultural identity.
The Revolt of the Cockroach People
by Oscar Zeta AcostaThe further adventures of "Dr. Gonzo" as he defends the "cucarachas" -- the Chicanos of East Los Angeles. Before his mysterious disappearance and probable death in 1971, Oscar Zeta Acosta was famous as a Robin Hood Chicano lawyer and notorious as the real-life model for Hunter S. Thompson's "Dr. Gonzo" a fat, pugnacious attorney with a gargantuan appetite for food, drugs, and life on the edge. In this exhilarating sequel to The Autobiography of a Brown Buffalo, Acosta takes us behind the front lines of the militant Chicano movement of the late sixties and early seventies, a movement he served both in the courtroom and on the barricades. Here are the brazen games of "chicken" Acosta played against the Anglo legal establishment; battles fought with bombs as well as writs; and a reluctant hero who faces danger not only from the police but from the vatos locos he champions. What emerges is at once an important political document of a genuine popular uprising and a revealing, hilarious, and moving personal saga.
The National versus the Foreigner in South America: 200 Years of Migration and Citizenship Law (Law in Context )
by Diego AcostaSince the turn of the century, South American governments and regional organisations have adopted the world's most open discourse on migration and citizenship. At a time when restrictive choices were becoming increasingly predominant around the world, South American policymakers presented their discourse as being both an innovative and exceptional 'new paradigm' and part of a morally superior, avant-garde path in policymaking. <P><P>This book provides a critical examination of the South American legal framework through a historical and comparative analysis. Diego Acosta uses this analysis to assess whether the laws are truly innovative and exceptional, as well as evaluating their feasibility, strengths and weaknesses. By analysing the legal construction of the national and the foreigner in ten South American countries during the last two centuries, he demonstrates how different citizenship and migration laws have functioned, as well as showing why states have opted for certain regulation choices, and the consequence of these choices for state- and nation-building in the continent. An invaluable insight for anyone interested in global migration and citizenship discussions.<P> Offers in depth coverage and critical analysis of the present legal regulations of migration and citizenship law.<P> Discusses the extremely interesting principles behind South American migration and citizenship laws, including universal citizenship, the non-criminalisation of irregular migration, and the right to migrate as fundamental.<P> Features analysis of ten South American countries across two centuries which uncovers wider transnational trends and legal mechanisms.<P>
Investigative and Forensic Interviewing: A Personality-focused Approach
by Craig N. Ackley Shannon M. Mack Kristen Beyer Philip ErdbergInvestigative and Forensic Interviewing: A Personality-Focused Approach looks at the personality styles most commonly encountered in the criminal justice system and demonstrates how to use this insight to plan and conduct a productive interview. The book includes chapters on narcissistic, antisocial, psychopathic, borderline, inadequate/immature, p
Black Swan: Economic Crises, Volume I (Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application)
by Bernur AçıkgözThis book presents to the reader the economic, fiscal and financial crises in world history that have had a great impact on the entire world and the fiscal measures taken by governments to combat each crisis since the 1600s in chronological order. Such events are often described as Black Swans, a concept introduced by economist and risk analyst Nassim Nicholas Taleb in the book Fooled By Randomness in 2001, in reference to events that were thought to be impossible but had a huge impact when they did happen.The first part of the book discusses the crisis models in order to allow the reader to better understand the financial, fiscal and economic crises that are detailed in the following chapters. Each chapter starts with an overview of the crisis in question followed by an analysis of the impact on the affected countries. They go on to highlight the causes of the crisis in question, the fiscal and financial measures employed to recover from it and ends on a description of the post-crisis period.Given the profusion of black swan events that the 21st century has already witnessed, this book would be a valuable read for academics and students of economics as well as practitioners and policy makers.
Black Swan: Economic Crises, Volume II (Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application)
by Bernur AçıkgözThis book continues the discussion from Volume I on economic, fiscal, and financial crises in world history that have had a great impact on the entire world and the fiscal measures taken by governments to combat each crisis. Such events are often described as black swans, a concept introduced by Economist and Risk Analyst Nassim Nicholas Taleb in the book Fooled By Randomness in 2001, in reference to events that were thought to be impossible but had a huge impact when they did happen.The beginning of this book notes that crises are catastrophic periods when the consequences of economic mistakes made by governments are reflected to the public. Although economic crises are seen as opportunities in some cases, they have created a burden for the people. Some economic crises even triggered the world war. A recent example, Adolf Hitler, was seen as a hope of salvation in Germany due to the Great Depression and was brought to power.The twentieth century, when two great world wars took place on the stage of history, is the witness of major economic crises as well as wars. These crises have caused social and economic paradigm shifts to be experienced much faster and more effectively than the previous centuries. The transformation of the demand-oriented economic understanding created by the Great Depression in 1929 into an interventionist social state understanding, especially after the World War Two, increased the intervention of states in the socioeconomic field. In this period, the reconstruction of the countries, the development of social welfare services, the assurance of human rights, the acceleration of industrialization and development, and the economic growth and income growth of the countries resulted in the golden age enjoyed by the societies of the period.The interventionist social state, seen as a prescription and opportunity in the past crisis, was one of the cornerstones of the crisis in the last quarter of the century in the 1970s. Against interventionism, with the rise of neo-liberalism, financial liberalization, information society, and technological discoveries, globalization has become the new phenomenon of the age. This book examines in detail the causes, occurrences, and results of the twentieth-century crises.
The Effects of Armed Conflict on Investment Treaties (Cambridge Studies in International and Comparative Law #169)
by Tobias AckermannThis book analyses the multi-faceted impact armed conflict has on investment treaties. Refuting the common association of the outbreak of hostilities with the termination or suspension of treaties, it not only makes a case for the continuity of investment treaties. The book argues that the impact of armed conflict on such agreements goes far beyond these questions: Changed factual circumstances and public interests as well as international humanitarian law heavily influence the application and interpretation of investment protection standards. The book argues that investment treaties can and must channel these effects to remain effective during armed conflict and strike a fair balance between investor and public interests. It shows ways in which contextual and systemic interpretation, respect for reasonable state action, and careful treaty design can ensure that investment treaties continue to fulfil their purpose of strengthening compliance with legal rules also in times of armed conflict.
Jihadists and Weapons of Mass Destruction
by Gary Ackerman Jeremy TamsettExplores the Nexus Formed When Malevolent Actors Access Malignant MeansWritten for professionals, academics, and policymakers working at the forefront of counterterrorism efforts, Jihadists and Weapons of Mass Destruction is an authoritative and comprehensive work addressing the threat of weapons of mass destruction (WMD) in the hands of jihadists,
Poisoned for Pennies: The Economics of Toxics and Precaution
by Frank Ackerman"Cost-benefit analysis" is a term that is used so frequently we rarely stop to think about it. But relying on it can lead to some dubious conclusions, as Frank Ackerman points out in this eye-opening book. For example, some economists have argued that states should encourage--and even subsidize--cigarette smoking by citizens because smoking will shorten life spans and therefore reduce the need and expense of caring for the elderly. How did the economists reach that conclusion? The answer is cost-benefit analysis, Ackerman explains. Then in clear, understandable language, he describes an alternative, precautionary approach to making decisions under uncertainty. Once a mere theory, the precautionary principle has now been applied in practice through the European Union's REACH protocol. Citing major studies, many of which he has directed, he shows that the precautionary approach has not only worked, but has been relatively cheap. Poisoned for Pennies shows how the misuse of cost-benefit analysis is impeding efforts to clean up and protect our environment, especially in the case of toxic chemicals. According to Ackerman, conservatives--in elected office, in state and federal regulatory agencies, and in businesses of every size--have been able to successfully argue that environmental clean-up and protection are simply too expensive. But he proves, that is untrue in case after case. Ackerman is already well known for his carefully reasoned attacks on the conventional wisdom about the costs of environmental regulation. This new book, which finds Ackerman ranging from psychological research to risk analysis to the benefits of aggressive pesticide regulation, and from mad cow disease to lead paint, will further his reputation as a thought leader in environmental protection. We can't afford not to listen to him.
Technology in American Water Development (RFF Water Policy Set)
by Edward A. Ackerman George O.G. LoffFirst Published in 2011. Routledge is an imprint of Taylor & Francis, an informa company.