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Business and Management (R0)

Ganite Kurt

Özkan Sarisoy

Recent Advancements in Auditing

Theory, Practice, and Innovation

&lt;p class="MsoNormal"&gt;&lt;span lang="tr"&gt;PART 1 - ABOUT ACCOUNTING AND AUDIT RESEARCHERS&amp;rsquo; PLATFORM (MUDEP) AND ASSURANCE SERVICES ASSOCIATION (GHD): CHAPTER 1: Introduction - An Innovative Dual Structure for Academic Engagement in Accounting: The Association-and-Platform Model.- CHAPTER 2: In Memoriam: The Scholarly Legacy of Mehmet &amp;Ouml;zbirecikli &amp;ndash; A Bibliometric Reflection.- PART 2 - AUDIT THEORY THROUGH THE EYES OF MUDEP ACADEMICS: CHAPTER&lt;span style="mso-spacerun: yes;"&gt;&amp;nbsp; &lt;/span&gt;3: Audit Procedures Disclosed under Key Audit Matters: An Analysis of Auditor Reports from BIST - Listed Manufacturing Companies.- CHAPTER&lt;span style="mso-spacerun: yes;"&gt;&amp;nbsp; &lt;/span&gt;4: The Role of Materiality in Audit Sample Selection.- PART 3 - AUDIT PRACTICES THROUGH THE EYES OF MUDEP ACADEMICS: CHAPTER 5: Evaluating Concern Assumptions in Auditing: A Case in the Renewable Wind Energy Sector.- CHAPTER 6: Examining The Effect of Related Party Transactions on the Value of the Enterprise Within The Scope of ISA 550: The Case of ISBANK.- CHAPTER 7: ISA 560 Subsequent Events: An Application in Borsa Istanbul.- CHAPTER 8: ISA 570 &amp;lsquo;Going Concern&amp;rsquo; Standard: Applications in the Banking Sector Audit Reports.- PART 4 - ARTIFICIAL INTELLIGENCE AND DIGITALIZATION IN AUDITING THROUGH THE EYES OF MUDEP ACADEMICS: CHAPTER 9: Effects of the Digital Integration Process on the Practice of Independent Auditing.- CHAPTER 10: Exploring the Role of the Internet of Things and Digital Twin Technologies in the Audit Process.- CHAPTER 11: The Use of Artificial Intelligence in Independent Auditing.- PART 5 - RECENT ISSUES ON INTERNAL AUDITING AND EXTERNAL AUDITING THROUGH THE EYES OF MUDEP ACADEMICS: CHAPTER 12: Expectation Gaps in Internal Auditing: An Examination of the Perspectives of External and Internal Auditors.- CHAPTER 13: An Examination of the Effects of the Pandemic Period on the Independent Audit Process Within the Scope of International Auditing Standards.- CHAPTER 14: Legal and Criminal Liabilities of the Independent Auditor.&lt;/span&gt;&lt;/p&gt;

Global Financial Accounting & Reporting

Revolution of AI and Machine Learning for Design and Automation

This open access book critically analyses a wide range of consumer law issues generated or exacerbated by the Internet of Things. The Internet of Things challenges many of the dichotomies which have shaped current laws: goods-services, hardware-software, tangible-intangible, online-offline. The book focuses on 4 specific challenges: things-as-service, liability, bricking of physical devices through software control, and the potential for enhanced personalisation, especially for digital assistants. The chapters analyse specific applications such as smart homes, connected cars, and consumer wearables with a view to providing innovative solutions to the new challenges posed by the Internet of Things, and to steer the development of the Internet of Things in a fairer direction. As well as offering an important analysis of the potential for smart consumer laws in the Internet of Things, the book also provides important insights into the growing divergence between Germany's and the UK's consumer laws since Brexit. The ebook editions of this book are available open access under a CC BY 4.0 licence on bloomsburycollections.com. Open access was funded by UKRI (Arts and Humanities Research Council) and the German Research Foundation (DFG).

Lessons from Germany and the United Kingdom

From Smart Technologies to Smart Consumer Law

As fears of agentic obsolescence abound, organizations are struggling to implement AI in ways that enhance rather than replace human work. This unique book introduces a full-stack approach that balances technological capability with human values, ethics and practical applications. AI at Work provides a framework that moves beyond scattered AI experiments toward a coherent strategy that will run throughout your entire company. Rather than focusing on technical capabilities or dystopian warnings, it utilizes a full-stack approach to harness AI's benefits while preserving what matters most - a firm's people, its values and its unique organizational identity. The global AI market is projected to reach $1.8 trillion by 2030, with organizations across sectors racing to implement AI solutions. However, whilst 83% of executives report that AI is a top priority for their organization, only 23% have a comprehensive implementation strategy. This book fills a critical gap between theoretical AI books and technical implementation guides by offering: · A practical framework applicable across industries; · Equal emphasis on technological capability, ethical considerations and real-world applications; · A human-centred approach that addresses concerns about AI replacing workers; and · Case studies and examples from diverse sectors.

How to build a full stack organization

AI at Work

NomosStudium

Das Lehrbuch trägt den veränderten Anforderungen an die juristische Ausbildung Rechnung und gibt Antworten zu Rechtsfragen im Zusammenhang mit der Nutzung künstlicher Intelligenz. In einem ersten Teil, der der Digitalisierung juristischer Wertschöpfungsketten gewidmet ist, werden die Grundlagen der Digitalisierung des Rechtsmarkts und deren rechtliche Grenzen aufgezeigt, etwa durch das anwaltliche Berufsrecht. Sodann werden Aspekte und Methoden einer Business Analyse für den Bereich Recht dargestellt. Schließlich beschäftigt sich ein eigenes Kapitel mit rechtlichen und ethischen Anforderungen an künstliche Intelligenz und darauf aufbauende Systeme und Technologien. Hierzu zählen insbesondere Fragen der zivilrechtlichen Verantwortung für fehlerhaftes Handeln, Fragen der Produkthaftung und der Produktsicherheit sowie Fragen zum Recht auf informationelle Selbstbestimmung.

Digitalisierung und Recht

Church Administration and Ethics - A Workbook for Church Leaders is the essential guide every church leader, administrator, and ministry worker needs. Written in a clear, engaging, and action-oriented style, this workbook offers a comprehensive yet accessible introduction to the principles and practices of church administration.Through a step-by-step, workbook-style approach, readers will gain hands-on knowledge in key areas of church leadership, including:The recruitment, management and nurturing of church personnel.
The management of buildings, land, vehicles, and equipment
Improving the systems that make a church run efficiently on a day-to-day basis.
Mastering budgeting, record-keeping, and transparent financial reporting.
Organizing everything from a single event to a full-year ministry calendar.
Structuring and delivering meaningful services to congregation and community.
Understanding the statutes that guide the church's identity, governance, and operations.
Exploring the vital role of ethical conduct in leadership, decision-making, and church culture.

a workbook for church leaders

Church Administration and Ethics

Studies in National Governance and Emerging Technologies

This book examines how artificial intelligence systems and their applications in security and defence are entangled with governance and policy processes in the EU. Combining concepts and insights from (critical) security studies and science and technology studies, it argues that behind the various AI-related policy initiatives in the EU are particular narratives on security and defence based on European fears of technological innovation and strategic gaps. In this respect, the book casts light on how such beliefs have become increasingly instrumentalized in the European governance dynamics, and subsequently embedded in successive policy initiatives and security and defence research programmes. It challenges conventional understandings of AI technologies as mere security and defence-enabling instruments, by providing a conceptually driven analysis of how certain visions of AI help govern and control one of the most dynamic emergent socio-technical fields. The book will appeal to all those interested in artificial intelligence, security studies, technology and European governance.&nbsp;
 
 Raluca Csernatoni is a Research Fellow at Carnegie Europe, where she works on the nexus between European defence and emerging technologies. She is also Guest Professor at the Centre for Security, Diplomacy and Strategy (CSDS), Vrije Universiteit Brussel, Belgium, and Visiting Faculty in the Department of International Relations, Central European University, Austria.

Artificial Security and the Politics of Hype in the EU

Building Resilience and Preventing Catastrophes

Integrating AI for Sustainable Disaster Management

A new era of SQL Server is here, and this latest edition of Grant Fritchey’s best-selling dive into SQL Server query performance can ensure your queries keep up.

The fundamentals are still here: You’ll learn how statistics and indexes impact performance, how to identify poorly performing queries, and how to discover effective solutions. But this new edition also includes advanced features unique to SQL Server 2025, such as AI integration for automatic tuning, insights on using extended events, automatic execution plan correction, and more. It’s a must-have resource designed to empower you to troubleshoot slow-performing queries and make them run faster than ever.

The book is a treasure trove of instruction, insight, and advice. As you dive in, you’ll encounter key fundamentals, from statistics and data distribution to cardinality and parameter sniffing, and learn to analyze and design your indexes and queries using best practices that prevent performance problems before they occur. You’ll also explore advanced features like Query Store for managing and controlling execution plans, automated performance tuning, and memory-optimized OLTP tables and procedures—and learn how SQL Server 2025 makes it all more powerful and automatable than ever.

What You Will Learn

Use Query Store to understand and easily change query performance

Recognize and eliminate bottlenecks leading to slow performance

Tune queries whether on-premises, in containers, or on cloud platform providers

Implement best practices in T-SQL to minimize performance risk

Design in the performance that you need through careful query and index design

Understand how built-in, automatic tuning can assist your performance enhancement efforts

Protect query performance during upgrades to the newer versions of SQL Server




Who This Book Is For

Developers and database administrators with responsibility for query performance in SQL Server environments, and anyone responsible for writing or creating T-SQL queries and in need of insight into bottlenecks—including how to identify them, understand them, and eliminate them

Troubleshoot and Optimize Query Performance

SQL Server 2025 Query Performance Tuning

Contributions to Finance and Accounting

Chapter 1. Expertise in fund management (Fredrik Nilsson).- Chapter 2. Performance and fund managers’ expertise (Martin Abrahamson).- Chapter 3. Searching for expert fund managers (Martin Abrahamson).- Chapter 4. Judgments and decisions by expert fund managers (Martin Abrahamson).- Chapter 5. Individual foresight and fund management expertise (Melissa Innes).- Chapter 6. Artificial intelligence in discretionary fund management (Haojun Hu).- Chapter 7. Integrating ESG information in active fund management (Katarzyna Cieslak).- Chapter 8. Analysing fund managers’ accountability (Frank Hartmann).- Chapter 9. Does expertise matter? Concluding reflections (Fredrik Nilsson).

Exploring Fund Management Expertise

Routledge Advances in Management and Business Studies

This book covers the relationship between artificial intelligence and sustainability goals, bringing together cutting-edge research and insights from business researchers and practitioners.Through real-world case studies from a variety of industries and regions around the world, the book examines how AI can optimise processes, reduce carbon footprints, and support climate action. It also delves into the ethical considerations of deploying AI in an environmentally conscious manner, ensuring that AI's benefits are realised without compromising the planet's well-being.A valuable resource for academics in the fields of AI, sustainability, and business practices. The book will also interest university administrators, industry professionals, and policymakers seeking to drive positive, sustainable change in their respective fields.

Strategies for Modern Businesses

AI-Powered Sustainability

Boost your AI quotient for AI-ready leadership.Most leaders know that AI can deliver efficiency gains, making it a company priority in a challenging business environment. But the pace of change is outstripping their ability to adapt. More than 75% of leaders report that AI is creating challenges they have never faced before and these new challenges, anxieties and uncertainty about the future are creating a 'readiness gap'.AI-Q, your AI Quotient, is both a new metric for assessing readiness and a framework for building it. Use the AI-Q MAP (Mindset, Abilities and Practices) to: <ul> <li> assess where you are today </li> <li> identify the critical gaps, and </li> <li> build the leadership and organizational capabilities you need to ensure your AI investments deliver returns. </li> </ul>Futurist and economist Athena Peppes draws on research from leading institutions and expert interviews to offer a new approach to AI-readiness, the new critical leadership capability in the human+AI era.

The new leadership imperative for the Human+AI era

AI-Q

Recent Advancements in Auditing

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