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Economics and Finance (R0)

Qingliang Tang

Carbon Accounting and Sustainability, Volume II

Corporate Sustainability Development

&lt;p class="MsoNormal"&gt;&lt;span lang="EN-AU" style="font-size: 12.0pt; line-height: 107%; font-family: 'Aptos Display',sans-serif; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin; mso-ansi-language: EN-AU;"&gt;Chapter 1: &lt;/span&gt;&lt;span style="font-size: 12.0pt; line-height: 107%; font-family: 'Aptos Display',sans-serif; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin;"&gt;Principles of Corporate Sustainability Development.-&lt;/span&gt;&lt;span lang="EN-AU" style="font-size: 12.0pt; line-height: 107%; font-family: 'Aptos Display',sans-serif; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin; mso-ansi-language: EN-AU;"&gt; Chapter 2: &lt;/span&gt;&lt;span style="font-size: 12.0pt; line-height: 107%; font-family: 'Aptos Display',sans-serif; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin;"&gt;Sustainability Case Studies.- &lt;/span&gt;&lt;span lang="EN-AU" style="font-size: 12.0pt; line-height: 107%; font-family: 'Aptos Display',sans-serif; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin; mso-ansi-language: EN-AU;"&gt;Chapter 3: &lt;/span&gt;&lt;span style="font-size: 12.0pt; line-height: 107%; font-family: 'Aptos Display',sans-serif; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin;"&gt;Sustainability-Related Financial Disclosure&lt;/span&gt;&lt;span lang="EN-AU" style="font-size: 12.0pt; line-height: 107%; font-family: 'Aptos Display',sans-serif; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin; mso-ansi-language: EN-AU;"&gt;.- Chapter 4: &lt;/span&gt;&lt;span style="font-size: 12.0pt; line-height: 107%; font-family: 'Aptos Display',sans-serif; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin;"&gt;Sustainability Finance&lt;/span&gt;&lt;span lang="EN-AU" style="font-size: 12.0pt; line-height: 107%; font-family: 'Aptos Display',sans-serif; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin; mso-ansi-language: EN-AU;"&gt;.- Chapter 5: &lt;/span&gt;&lt;span style="font-size: 12.0pt; line-height: 107%; font-family: 'Aptos Display',sans-serif; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin;"&gt;Sustainability Project Management&lt;/span&gt;&lt;span lang="EN-AU" style="font-size: 12.0pt; line-height: 107%; font-family: 'Aptos Display',sans-serif; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin; mso-ansi-language: EN-AU;"&gt;.- Chapter 6: &lt;/span&gt;&lt;span style="font-size: 12.0pt; line-height: 107%; font-family: 'Aptos Display',sans-serif; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin;"&gt;Emerging Technologies, Sustainability and Carbon Accounting&lt;/span&gt;&lt;span lang="EN-AU" style="font-size: 12.0pt; line-height: 107%; font-family: 'Aptos Display',sans-serif; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin; mso-ansi-language: EN-AU;"&gt;.- Chapter 7: &lt;/span&gt;&lt;span style="font-size: 12.0pt; line-height: 107%; font-family: 'Aptos Display',sans-serif; mso-ascii-theme-font: major-latin; mso-hansi-theme-font: major-latin;"&gt;Research on Sustainability and Carbon Accounting.&lt;/span&gt;&lt;/p&gt;

Understand the complexities involved in managing destinations, including the current challenges at the forefront of the tourism industry such as climate change, overtourism and crisis management.

A Practical Approach

Responsible Destination Management

J.K. Lasser

The most up-to-date entry in America's #1 all-time best-selling personal tax guide J.K. Lasser's Your Income Tax 2027: For Preparing Your 2026 Tax Return delivers practical and hands-on guidance for everyday people preparing to file their taxes for the 2026 calendar year. You'll find timely and up-to-date info about the latest changes to the US tax code, as well as worksheets and forms you can use to make filing your taxes easier. You'll get the most current insight on how to maximize your credits and deductions, keeping more money in your pocket. In the latest edition of this celebrated and best-selling series, you'll find: <ul> <li>Special features that walk you through the most recent Tax Court decisions and IRS rulings that determine how your deductions and credits will work</li> <li>Simple tips and tricks on how to properly file your taxes, as well as tax planning strategies that save you and your family money</li> <li>Full updates on the One Big Beautiful Bill Act and how it could impact your tax</li> <li>A revised and expanded section on cryptocurrency.</li> </ul> Trusted by hundreds of thousands of Americans for over 80 years, J.K. Lasser's Your Income Tax 2027 is the perfect resource for everyone looking for the latest and most up-to-date personal tax information to make filing their next tax return a breeze.

For Preparing Your 2026 Tax Return

J.K. Lasser's Your Income Tax 2027

Company law, as a specialised branch of business law, is uniquely shaped by contemporary challenges that often redefine traditional legal concepts. Historically, the study of company law has been approached through the lens of individual legal systems rather than a broader, comparative perspective. Addressing this gap, this advanced textbook offers a comprehensive comparative analysis of common law and civil law traditions.The book focuses on the interplay between the UK legal system and the European Union's legal framework through the analysis of some EU states' legal systems. It examines company law in common law jurisdictions, particularly England and Wales, alongside Scotland, while integrating the latest legislative developments within some states of the EU, for instance, Italy and Germany. Through this comparative lens, the textbook explores pressing contemporary issues, such as the pursuit of sustainability and the green agenda, and technological evolution, in particular, AI, analysing their impact on the foundational principles of company law.Marking the 20th anniversary of the passing of the Companies Act 2006, Comparative Company Law serves as a bridge between common law and civil law, combining tradition with innovation. It provides a nuanced exploration of how modern challenges, ranging from sustainability to human rights, reshape the structure of company law, making it an essential resource for advanced students and scholars.

Human Rights, Sustainability and Technological Advancements

Comparative Company Law

A ground-breaking framework that redefines price formation as the structural foundation of sustainability, The Price of Sustainability argues that 'true pricing' can restore long-term and inclusive economic viability. Through grounding in rigorous fieldwork, financial analysis, and the economic insights of Rudolf Steiner, this book exposes the reality behind today's pricing; that they are systematically falsified and don't reflect the reality of sustaining labour, nature and capital. To counter this, Andrillon introduces the concept of true pricing as a diagnostic framework, discerning when a price reflects viability, and when it conceals impending collapse. In the opening chapters, the author guides you through both the contemporary failure of sustainable development and the shortcomings of economic approaches to this issue. Transitioning from diagnosis to construction, Chapter 4 formalizes the concept of a "true price"; it argues that a price is only true if it enables the full reproduction of labour, nature, and capital across time. The following chapters present the operational core of this framework, illustrating how it can be used across sectors as a practical evaluative method. Bridging political economy, sustainability science, and economic theory while offering a highly original contribution to debates on degrowth, post-capitalism, and ecological transition, this innovative text is the perfect companion for undergraduate students, postgraduate students, scholars and policy-makers working at the intersection of sustainability, political economy, ecological economics, development studies, and accounting.

Rethinking Pricing for a Viable Economy

The Price of Sustainability

Understand how circular economy principles reshape business strategy and practice. The Circular Economy by Suzanne Smit and Uthayasankar Sivarajah is a practical and theory-informed textbook for postgraduate and final-year undergraduate students studying Circular Economy, Sustainable Business and related business and management courses. Aligned with contemporary module outcomes, it addresses why circular economy thinking is essential for modern business and how organizations can embed sustainability across core functions. The textbook examines how businesses can plan, implement and manage circular transitions by integrating circular economy principles, metrics and decision-making frameworks into everyday business activity. Structured around four interrelated stages, it explores strategic planning, resource organization, leadership and control mechanisms that enable organizations to move from linear to circular models. Real-world examples from Ikea, the Ellen MacArthur Foundation, The Guararapes Group and Flying Tiger demonstrate how circular strategies are applied in practice across industries and regions. This textbook includes: - A four-part framework covering planning, organizing, leading and controlling circular economy initiatives - Clear explanations of circular economy theories, strategies and performance metrics - Application of circular principles to finance, operations, supply chain management and business storytelling - Real-world examples illustrating how organizations manage circular transitions - Online resources including lecturer slides and a lecturer's manual Whether studying sustainable business or preparing for roles in strategy, operations or sustainability, this textbook equips students with the knowledge and practical insight needed to support and lead circular transformation in organizations.

Strategies and Principles for Responsible Businesses

The Circular Economy

Practical courage frameworks for auditors navigating AI and regulatory pressure&nbsp; Auditing with Courage: Reimagining Assurance and Building Trust in the Age of AI, written by PCAOB Board Member Christina Ho, combines memoir with actionable guidance for auditors facing today's most difficult professional challenges. Ho draws on lived experience dissenting from within the system to show auditors how to stand firm when it matters most.&nbsp; Auditing with Courage provides practical frameworks for speaking up at every career stage, grounded in Ho's journey from Tiananmen Square to confronting U.S. Senators. The book addresses the growing need for independent AI assurance, explaining why auditors are uniquely positioned to provide it and how principled courage strengthens both the profession and public trust. Real-world scenarios cover AI-driven risk assessments and pressure to approve unsafe systems.&nbsp; Readers will also find:&nbsp; <ul> <li>Courage frameworks that move beyond abstract ethics to audit-specific guidance for challenging management decisions and questioning AI outputs&nbsp;</li> </ul> <ul> <li>Real-world scenarios addressing AI-driven risk assessments and the regulatory uncertainties surrounding emerging technologies&nbsp;</li> </ul> <ul> <li>Insights from an insider who dissented from within the system rather than leaving, offering a perspective distinct from whistleblower narratives&nbsp;</li> </ul> <ul> <li>Practical strategies for building independent AI assurance capabilities as AI systems increasingly influence credit approvals, insurance pricing, and investments&nbsp;</li> </ul> <ul> <li>Guidance for auditors at every career stage on how to speak up when pressured to approve systems that may cause harm&nbsp;</li> </ul> Auditing with Courage is written for external auditors, internal auditors, government auditors, accounting engineers, and accounting students who need concrete guidance for exercising professional courage in technically complex situations. Ho's firsthand experience at the highest levels of audit oversight makes this an unmatched resource for professionals committed to protecting investors and public trust.&nbsp;

Reimagining Assurance and Building Trust in the Age of AI

Auditing with Courage

Contemporary Studies in Corporate Law

Many attempts have been made to reduce the harms caused by business and to make companies become socially responsible. This book approaches the subject from a new perspective arguing that reflexive law offers the best means to align the interests of large companies with those of society and that recent developments in European company law fit a reflexive model. A reflexive company law, rather than trying to directly regulate companies, aims to affect internal decision-making processes to make companies responsive to outside interests and prevent them from operating as closed systems singularly focused on shareholder value. In this vein, the EU has recently imposed new obligations on companies to develop corporate sustainability reporting and due diligence processes as part of its objective to create a climate-neutral and sustainable economy. This book presents an argument for how the 'societal company' - a company that has an internal culture of transnational responsibility to do no harm but that retains the autonomy necessary to be economically productive - can be established through reflexive law. The book will appeal to researchers, policy makers and lawyers interested in corporate sustainability, regulatory theory, company law and EU law.

Sustainability, Shareholder Value, and European Company Law

The Societal Company

Practical Pension Scheme Accounting, from Crowe U.K. LLP, provides expert analysis and practical guidance on the preparation of accounts for occupational trust based pension schemes under the 2018 Statement of Recommended Practice (SORP). Beginning with the trial balance, the authors explain what information is needed to prepare Financial Statements and how to go about compiling the Annual Report. Written in an accessible style, it provides practical guidance on the requirements of the SORP, offering examples and options on the approach to the requirements. These range from the required disclosures, to additional disclosures that could be considered in relation to the investment risk, and investment hierarchy disclosures. It contains a disclosure checklist and example accounts to ensure all required disclosures have been considered. This new edition reflects the significant changes the pensions SORP has been undergoing following the latest FRS102 updates, in preparation for implementation in 2026.These proposals include: This new edition reflects the significant changes the pensions SORP has been undergoing following the latest FRS102 updates, in preparation for implementation in 2026. These proposals include: - Introducing the requirement to make disclosures on liquidity risk - Investment performance commentary focused on the specific circumstances of the scheme recognising the differences between DC and DB arrangements - Annuity contracts can no longer be valued using annuity provider values - Further guidance on derivatives, repurchase agreements and short sold bonds - Bulk transfers out to be disclosed on the face of the primary statements - Further guidance on going concern considerations. The Third Edition has been updated throughout to reflect significant changes in this area of law, including revisions to all appendices.

Practical Pension Scheme Accounting

Eine Clusteranalyse

Der Einfluss kognitiver Verzerrungen im Investitionsprozess

Swipe, Scan, Shop

Interactive Visual Merchandising

Palgrave Macmillan Studies in Banking and Financial Institutions

This book provides a rigorous examination of the green bond market and its interaction with the banking sector. Over the past decade, green bonds have grown rapidly and become a central instrument in sustainable finance. Despite this expansion, existing research remains fragmented across regulatory discussions, descriptive market analyses, and empirical pricing studies. Moreover, limited attention has been devoted to banks, even though they represent a major issuer category and play a structurally different role from that of corporate and sovereign issuers. The book first describes the institutional evolution of the green bond market, clarifying the role of market-based standards, reporting frameworks, and external review mechanisms. It then maps the market's structure, examining issuance trends, issuer composition, financial characteristics, and use-of-proceeds patterns. A dedicated chapter investigates the pricing of bank-issued green bonds, assessing whether environmental labelling is associated with measurable yield differentials within the banking sector. Finally, the analysis extends to the role of banks in sustainable finance, discussing green bond funding, sustainable lending, regulatory metrics such as the Green Asset Ratio, and climate-related supervisory frameworks. By combining regulatory analysis, bond-level evidence, and an institutional perspective, the book shows how green bonds operate within capital markets and how banks engage with them. It will be of interest to scholars in banking and sustainable finance, graduate students in finance and economics, and practitioners and policymakers concerned with green capital markets.
 Danilo Abis&nbsp;
 is a Post-doctoral Fellow in Financial Markets and Institutions at the University of Turin, Italy. He holds a PhD in Business and Management (Financial Markets and Institutions track) and was a Visiting PhD Researcher at Surrey Business School, University of Surrey, UK. His research focuses on banking, sustainable finance, and fintech, with particular emphasis on green bond markets, ESG dynamics within financial institutions, and broader developments in capital markets.

Market Structure, Pricing, and Regulation in Sustainable Finance

The Green Bond Market and the Banking Sector

Carbon Accounting and Sustainability, Volume II

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