経営学・会計学 — 全 下位分類

This book advances the debate on socio-economic development and multinational corporations (MNCs). It provides an actor-centered perspective and develops the framework called 'Conflating Capitalisms' that allows for a better understanding of both MNC-induced institutional change in the host country and the subsequent impact on local development.

The book uses the empirical case of Western MNCs in Latin America. It applies a sequential mixed-method design, including a large-scale elite survey on corporate behavior and in-depth, semi-structured interviews with local decision-makers on the institutionalization of German dual vocational training (DVT) in Brazil.
The book presents strong evidence for both behavioral contradiction in the host country - with MNCs showing alien-to-the-system behavior - and subsequent actor-induced institutional change, with varied developmental impact. Additionally, the book offers novel insights into MNCs' handling of missing complementary institutions and the institutionalization process of coordinated practices in Latin America.

This book appeals to scholars, students, and practitioners who are interested in advancing the field of development and MNCs.

This visionary book suggests a number of key practical methods by which poverty can be alleviated, even without resources or personal connections. Classifying IE as 'the science of what is possible', Fiet demonstrates how to substitute information - the lowest common denominator of what individuals already possess or can acquire - for resources. The book employs 30 years of experimental results as the basis for its entrepreneurial approach to poverty alleviation, inviting its readers to extend the science of what is possible and succeed regardless of their circumstances.

Holding the potential to alter how work is approached and carried out in the area of poverty alleviation, the innovative ideas explored in this book will be of significant interest and inspiration to researchers and students, but also beyond academia to government agencies, foundations, and charities, as well as individuals and organizations invested in solving the problem of poverty.

The original theory of capital cost and capital structure put forward by Nobel Prize Winners Modigliani and Miller has since been modified by many authors, and this book discusses some of them. The book's authors have created general theory of capital cost and capital structure - the Brusov-Filatova-Orekhova (BFO) theory, which generalizes the Modigliani-Miller theory to encompass companies of an arbitrary age (and arbitrary lifetime). Despite the availability of this more general theory, the classical Modigliani-Miller theory is still widely used in practice. In this book, the authors for the first time generalize it for cases of practical relevance: for the case of variable profit; for the case of advance tax-on-profit payments and interest on debt payments; for the case of several tax-on-profit and interest on debt payments per period; and for the combination of all three effects. These generalizations lead to valuable theoretical results as well as significantly widen of practical application this theory in practice and increase of the quality of finance management of the company. As well, the book investigates the applications of said results in corporate finance, investments, taxation and ratings, where employing a generalized Modigliani-Miller theory can be very fruitful.

This exciting Research Agenda offers a multi-disciplinary and historically informed programme for the further investigation of the global political economy of the corporate sector. It tackles the question, can and should the corporation be reformed?

Christopher May develops a range of intersecting areas for research while also offering an account of the possibilities for the reform of the global corporation. Based on an understanding of the history of corporations, the author provides key insights into their management and political agency as well as the operation of the global corporate supply chain. Drawing links between a range of disciplines and perspectives on business enterprises, May calls for a more nuanced understanding of the global corporate sector in order to better comprehend the contours of the contemporary global capitalist system.

This Research Agenda will be a valuable resource for students and academics of politics, economics, sociology and law, who are curious to explore the corporation in relation to their area of study.

This volume presents a transdisciplinary approach to implementing a circular economy in international business. Written by global experts, this book provides a detailed and professional focus on issues that must be improved in order to successfully implement a circular economy in a variety of industries.

The book begins with a discussion of the theoretical aspects of circular economy and the challenges of going from theory to practice. The following chapters present case studies on the circular economy in different sectors of international business such as food systems, mineral processing, water management, energy process, waste management, the cement industry, and 3D printing. Issues such as the role of SMEs in the circular economy, and the progress towards circular economy 3.0, and strategies for teaching the circular economy are also discussed. The volume ends with a critique of the concept of circular economy and suggestions for future research avenues.

Written with multiple stakeholders in mind, this volume will be of interest to researchers and students of economics, sustainability, international business, and management as well as industry professionals and governments working towards establishing a circular economy in their fields and jurisdictions.

Digital and social media marketing have been defining and transformative topics in marketing research and practice in the early 21^st century. These two Handbooks provide a digital and social media marketing journey that flows from methods and methodologies. Each volume investigates the overarching factors within these domains in a logical order, captured in one place for those seeking to research and learn more about these areas.

This two-volume set is the first dedicated scholarly collection to consolidate the research, theorising, industry practices and future implications. It brings together the critical factors in digital and social media marketing as the essential reference set for researchers in this area of continued growth. It is essential reading for postgraduate students, researchers, and practitioners in a range of disciplines exploring digital and social media marketing.

Volume 1: The SAGE Handbook of Digital Marketing

Part 1: Foundations of Digital Marketing

Part 2: Methodologies and Theories in Digital Marketing

Part 3: Channels and Platforms in Digital Marketing

Part 4: Tools, Tactics and Techniques in Digital Marketing

Part 5: Management and Metrics in Digital Marketing

Part 6: Ethical Issues in Digital Marketing

Volume 2: The SAGE Handbook of Social Media Marketing

Part 1: Foundations of Social Media Marketing

Part 2: Methodologies and Theories in Social Media

Part 3: Channels and Platforms in Social Media

Part 4: Tools, Tactics, and Techniques in Social Media Marketing

Part 5: Management and Metrics in Social Media

Part 6: Ethical Issues in Social Media

This book offers international perspectives on the economic, social, geopolitical, and environmental implications of COVID-19 on tourism, an unprecedented situation for this sector.

It considers the challenge of making the tourism industry more resilient to such crises and the future sustainability of tourism. Contributions explore the changing dimensions of tourism marketing post-COVID-19; the rising challenges in tourism education and ways to handle the crisis; the impact of the pandemic on tourism governance; and the emerging ethical issues of stakeholders' responsibility.

The book will be useful for researchers, students, and practitioners in the fields of tourism, geography, and crisis management disciplines.

US GAAP is constantly being updated, requiring its users to be armed with expert interpretation and explanation of the relevant principles. Wiley GAAP 2022 provides the most complete coverage of all Financial Accounting Standards Board (FASB) Topics-including the latest updates.

Each chapter includes discussion of perspectives and issues, sources of GAAP, practice-oriented examples, and accurate definitions of terms, concepts, and rules. Every FASB Topic is fully explained in a clear, reader-friendly way with dynamic graphic to aid in understanding complex topics. Extensively updated to reflect all current US GAAP changes, this indispensable book:

• Reviews the latest changes to accounting principles, including inventory, financial instruments, leases, debt, and goodwill
• Offers expert guidance on issues surrounding specific pronouncements
• Includes comprehensive cross-references and topic-specific appendices
• Explains how the standards apply to common real-world scenarios
• Clarifies implementation through numerous illustrations and practical examples

Accurate and up-to-date GAAP implementation is crucial for eliminating the risk of noncompliance. Wiley GAAP 2022 is your one-stop resource for staying up-to-date with constantly-changing guidelines-providing the insight and guidance accounting professionals need.

Now in its sixth edition, the hugely popular Digital Marketing Excellence is a practical guide to creating and executing integrated digital marketing plans, combining established approaches to marketing planning with the creative use of new digital models and digital tools.

Written by two highly experienced digital marketing consultants, the book shows you how to:

• Draw up an outline integrated digital marketing plan
• Evaluate and apply digital marketing principles and models
• Integrate online and offline communications
• Implement customer-driven digital marketing as part of digital transformation
• Reduce costly trial and error
• Measure and enhance your digital marketing
• Learn best practices for reaching and engaging your audiences using the key digital marketing platforms.

This new edition has been streamlined to seamlessly integrate the latest developments in digital analytics, ethics and privacy, Predictive Analytics, Machine Learning and Artificial Intelligence. Including new international case studies and up-to-date examples throughout, this book cuts through the jargon to show marketers how to leverage data and digital technologies to their advantage.

Offering a highly structured and accessible guide to a critical and far-reaching subject, Digital Marketing Excellence, 6th edition, provides a vital reference point for all digital marketing students, and managers involved in digital marketing strategy and implementation.

Online resources have been fully updated for the new edition and include a new set of PowerPoint slides and a full test bank of questions and exercises.

This book is the first its kind to offer an innovative examination of the intersecting influences, contexts, and challenges within the field of children's dark tourism. It also outlines novel conceptualizations and methods for scholarship in this overlooked field.

Presently, tourism research, and in dark tourism specifically, relies primarily on adult-centered theories and data collection methods. However, these approaches are inadequate for understanding and developing children's experiences and perspectives. This book seeks to inform and inspire research on children's experiences of dark tourism. Designed to appeal to students and scholars, it brings together insights from leading experts. The book focuses on five themes, to explore the conceptual and historic origins of children's dark tourism, developmental contexts, child perspectives, specific contexts relevant to children's encounters, and methodological approaches.

This book is aimed at an international array of scholars and students with inherent research interests in the contemporary commodification of death and 'difficult heritage' within the visitor economy. Thus, the book will provide a multi-disciplinary scope within the fields of history, heritage studies, childhood studies, psychology, education, sociology, human geography, and tourism studies. The volume is primarily intended for undergraduate and postgraduate study, as well as scholars and tourism professionals.

The digitalization of companies is a recurrent topic of conversation for managers. Companies are forced to evolve at least as fast as their competitors. They have to review their organization, their processes, and their way of working. This also concerns auditors in terms of their audit strategy and working methods.

Digitalization is the tip of the iceberg that represents the increasing reliance on information technology of the company's information system. Companies have seen new competitors succeed with a digital approach, competitors that have opened new markets or new ways of interacting with their customers, and all business processes can be digitalized.

In this new paradigm, auditors have to renew themselves too. Long gone are the days of auditors specializing in one technique, like financial auditors or IT auditors. This makes it a phenomenal opportunity for auditing to renew itself, embracing the vision of the company's information system: long live the information system auditors!

This book proposes you to go step by step from a common understanding of our history of auditing to gradually defining and justifying the impacts of digitalization on the audit strategy and the preparation of audits.

Public relations professionals are operating in an increasingly challenging and complex environment. Pressures from outside the organisation include new accountabilities, empowered stakeholders, increased public cynicism and a new communication landscape. Internally, there are increasing demands to demonstrate a strategic contribution, alongside a requirement to coach and counsel senior managers exposed to these environmental pressures.

This revised and updated edition provides a framework to enable public relations professionals to clearly articulate and demonstrate their own contribution to organisational effectiveness, while also setting out the specific capabilities public relations leaders must exhibit to operate at the highest levels of the organisation. This edition further develops the pioneering approach to integrating thinking around public relations, leadership, and strategy. It has been updated comprehensively to address contemporary developments and introduce new research and fresh perspectives from the authors. New to this edition are insights from Chief Executives on what they expect from public relations leaders and a comprehensive set of capabilities which scope the demanding role of professionals at the top of their game.

Concise and practical, this textbook is suitable for MBA and other postgraduate and executive education qualifications in Public Relations and Corporate Communications - especially for those students who wish to pursue a successful career as a professional public relations specialist, able to operate strategically at the top of successful organisations.

This book provides a comprehensive and accessible guide to marketing Higher Education institutions, discussing how universities are service providers and how education is a service, both of which need to be defined and marketed together.

Unlike the current offering available on the subject, this book provides a uniquely applied approach, linking the theory of marketing practice to the Higher Education sector through real life case studies and examples. Each topic is covered in depth, including marketing segmentation, pricing, location, brand management, internationalization, and expansion. Overarchingly, the book considers how to develop and promote the university as a product and as a brand. Two case studies from real life universities in a broad range of locations are provided at the end of each chapter, alongside questions to aid understanding and application.

Holistic and practical, Marketing Higher Education is an ideal guide for academics and students studying services marketing, Higher Education management and leadership, and marketing in the public sector. It will also be an invaluable resource for professionals working in Higher Education administration looking to develop their skills and understanding of marketing and brand building.

This handbook presents cutting-edge and global insights on sustainable heritage, engaging with ideas such as data science in heritage, climate change and environmental challenges, indigenous heritage, contested heritage and resilience. It does so across a diverse range of global heritage sites.

Organized into six themed parts, the handbook offers cross-disciplinary perspectives on the latest theory, research and practice. Thirty-five chapters offer insights from leading scholars and practitioners in the field as well as early career researchers. This book fills a lacuna in the literature by offering scientific approaches to sustainable heritage, as well as multicultural perspectives by exploring sustainable heritage in a range of different geographical contexts and scales. The themes covered revolve around heritage values and heritage risk; participatory approaches to heritage; dissonant heritage; socio-environmental challenges to heritage; sustainable heritage-led transformation and new cross-disciplinary methods for heritage research.

This book will be an invaluable resource for students and scholars in heritage studies, archaeology, museum studies, cultural studies, architecture, landscape, urban design, planning, geography and tourism.

The most comprehensive and up-to-date guide to critical auditing standards, practices, and procedures for 2022

The American Institute of Certified Public Accountants (AICPA) sets the Generally Accepted Auditing Standards or GAAS under which U. S. audits are conducted in the United States. Auditors must comply with and understand every aspect of GAAS in order to comply with AICPA standards. As a result, it is crucial for CPAs to be up-to-date on all applicable guidelines, rules, and regulations.

Wiley Practitioner's Guide to GAAS 2022 delivers a thorough description and analysis of not only auditing standards - SASs, but also SSAEs, SSARSs, and the Interpretations necessary to fully understand all the latest professional standards. The guide offers the most recent revisions to the standards, including those on:

• Materiality,
• Audit reports,
• ERISA audits,
• SSAE direct examination engagements, and
• Practitioner's review reports.

The Guide explains the standards clearly and accurately, providing explicit information on how to conduct your engagements efficiently, effectively, and properly-all in one resource.

In addition, Wiley Practitioner's Guide to GAAS 2022 provides readers with:

• Practical direction on the steps necessary to help you comply with GAAS
• Comprehensive guidance on the entire auditing process, from start to finish
• Explanations of all attestation and review, compilation, and preparation standards
• A glossary of relevant terminology for each subject

A crucial resource for accountants and auditors who are looking for a comprehensive explanation of the information used on a daily basis, Wiley Practitioner's Guide to GAAS 2022 is an invaluable resource written to save you time and simplify your compliance with professional standards.

The most comprehensive and up-to-date guide to critical auditing standards, practices, and procedures for 2022

The fully revised new edition of the best-selling guide to using financial models to determine if a stock is over or undervalued

Written by the founder and CEO of the world-renowned New York School of Finance, Financial Modeling and Valuation provides clear and systematic guidance on accurately evaluating the soundness of a stock investment. This invaluable handbook equips investors with the tools necessary for understanding the underlying fundamentals of a rational investment and for making smarter investment decisions in any market environment.

Built around an in-depth case study of global retail leader Amazon, this fully updated Second Edition shows you how to analyze the financial standing of a company using the methods of Wall Street professionals. Step-by-step, you will learn to build the core three statements-income statement, cash flow statement, and balance sheet-as well as the three major supporting schedules required for complete company valuation and analysis. All line items are explained in clear language and include real-world tips and techniques for using them as tools for valuing and managing a business. This must-have guide:

• Features new and in-depth case studies based on Amazon that simulate real-world modelling and valuation
• Explains valuation techniques such as illustrative comparable company analysis, precedent transactions analysis, and discounted cash flow analysis
• Covers all essential applications of a model, including pricing a stock, raising debt, and raising equity
• Includes an introductory section describing the recent and dramatic shift of the entire retail industry
• Provides end-of-chapter questions, downloadable practice models, additional case studies, and common interview questions via a companion website

Financial Modeling and Valuation: A Practical Guide to Investment Banking and Private Equity, Second Edition is essential reading for finance professionals, venture capitalists, individual investors, and students in investment banking and related degree programs in finance.

This streamlined, step-by-step guide provides students and newcomers in the field of media with an overview of the complete production process, from conceiving of an idea to marketing the final product.

Readers will learn what it takes to create a concept, develop it, and then market and sell it. Chapters discuss pitching, producing, marketing visionary concepts, financing, and distributing content. Focused on traditional and non-traditional platforms including social media, websites, and online advertising, this book explores currently evolving media platforms, ideas, and practices and provides examples of how to navigate these unique creative processes. Interviews with business executives offer insider tips and tricks to creating a marketable project.

In this book, you will learn how to:

• Distinguish between a "great idea" and a "marketable idea."
• Condense your concept into an effective "elevator pitch."
• Build a basic business plan.
• Create a marketing strategy, be it traditional, digital, or both.
• Establish a personal brand and portfolio that will grab the right attention.
• And more!

This book will be of great help to the student, independent filmmaker, and content creator looking to understand the process of getting their work produced, distributed, and marketed.

The eighth edition of The Media Handbook continues to provide a practical introduction to the media planning and buying processes.

Starting with the broader context in which media planning occurs, including a basic understanding of competitive spending and target audiences, the book takes readers through the fundamentals of each media channel, leading to the creation of a media plan. Throughout, concepts and calculations are clearly explained. This new edition reflects the changes in how people consume media today with:

• a new chapter on how audiences are defined and created
• reorganization of the media channel chapters to cover planning and buying together
• expanded coverage of digital formats in all channels
• added discussion of measurement
• completely updated data and examples.

The Media Handbook, Eighth Edition is the ideal text for courses in media planning and buying in advertising/communication departments.

Supplemental online resources for both students and instructors are also available. For students, there is a list of key media associations and chapter overviews. To assist in their course preparation, instructors will find lecture slides, sample test questions, and new sample media planning exercise scenarios with accompanying practice spreadsheets. These resources are available at www.routledge.com/9780367775568, under Support Material.

Putting strategy front and center, this public relations writing textbook coaches students to readiness for a career as an effective strategic communicator.

The book focuses on the strategic aspect of public relations writing that distinguishes it from other writing, such as journalistic or academic. It highlights the essential types of writing necessary for effective public relations in multiple media channels, demonstrated by contemporary cases direct from practitioners working today. Overviews of the various tactical formats that must be mastered for powerful, strategic public relations-ranging from social media posts and website updates to podcasts, speeches and infographics-prepare students to be effective and up-to-date professionals. Full of examples and exercises, the book's strength is in its practical utility for career preparation and success.

This text is suited to public relations writing courses at the undergraduate and postgraduate level, particularly those with a focus on strategy or that combine strategy and writing into one course.

Online resources include chapter outlines; a testbank; sample homework, paper and portfolio-building assignments; and lecture slides. They can be accessed at www.routledge.com/ 9781032163871.

This book focuses on the tourism industry in conjunction with the impact of COVID-19 from the perspective that it is both negatively impacting the industry while also offering an opportunity to rise from the ashes. The volume offers a new conceptualization and theorization of tourism, suggests new research methods, offers parallels with other crises (such as 9/11) to better understand the current one, and suggests futurist and innovative strategies. This book offers a wide range of topics on how a pandemic can impact customer satisfaction and the tourism industry.