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Granof Michael H.: Government and
Not-for-Profit Accounting

Government and Not-for-Profit Accounting

Concepts and Practices

Routledge Focus on Economics and Finance

This book is driven by the urgency of addressing the triple energy challenge- energy sustainability, security, and affordability. It explores a timely and policy-relevant research question, examining how effective green fiscal policies are in fostering the adoption of energy-efficient and environmentally sustainable technologies. It assesses whether such instruments are more effective when implemented in isolation or as part of a coordinated policy-mix, and investigates the right design, dosage and sequencing of their deployment. The analysis centers on three principal fiscal instruments-environmental taxes, green investment subsidies, and green investment tax credits-and distinguishes between different types of green technologies, namely superior cleaner production technologies and inferior end-of-pipe solutions.The book provides a comprehensive and empirically rigorous evaluation of green fiscal policies and their role in the green transition, framing them as a crucial corrective mechanism capable of bridging the gap between private and social returns to green innovation. It offers a comprehensive review of modern econometric methodologies employed in this growing field-including fixed effects models, categorical treatment matching, difference-in-differences, complementarity and sequential analyses -and contributes an original empirical study on the impact of fiscal rule changes on technology adoption outcomes. Lastly, it offers policy recommendations for the implementation of green fiscal policies.This volume serves as a valuable resource for a broad readership, including graduate students, academic researchers, international organizations, and policy professionals-particularly those concerned with finance and the environment.

Towards Energy Efficiency

Green Fiscal Policy and Firm Behaviour

Discover how blockchain, stablecoins, and Web3 are revolutionizing global finance and creating unprecedented investment opportunities In Towards a Tokenized Economy, leading financial executive Yoshitaka Kitao provides essential insights into the transformation of global finance through technological innovation. Drawing on his extensive experience in financial services and strategic technology investments, Kitao explains how blockchain, cryptocurrency, and tokenization are fundamentally reshaping monetary systems, investment strategies, and the structure of the world economy. This comprehensive guide takes readers through the emerging landscape of modern finance, from the strategic importance of dollar-pegged stablecoins and Bitcoin's role as a reserve asset to the revolutionary potential of Web3, decentralized finance, and security tokens. Kitao explains complex technological concepts in accessible terms while revealing the geopolitical implications of these developments, including strategies to maintain monetary dominance through cryptographic assets. The book combines technological depth, financial expertise, and strategic foresight, giving you: <ul> <li>In-depth analysis of stablecoins processing over 500 trillion yen monthly and their impact on global payment systems</li> <li>Clear explanations of Bitcoin's blockchain infrastructure, mining operations, and its emergence as institutional reserve holdings</li> <li>Comprehensive coverage of Web3 fundamentals including smart contracts, decentralized finance protocols, NFTs, and autonomous organizations</li> <li>Strategic insights into RWA tokens, including security tokens, tokenized equities, and the transformation of capital markets and exchanges</li> <li>Exclusive perspective on how major financial institutions are entering content and advertising businesses through integrated platforms</li> </ul> Towards a Tokenized Economy is a must-read for investors, financial professionals, executives, and business leaders who need to understand and capitalize on the transformation of modern finance. Whether you're hoping to enhance your investment strategy, evaluate emerging innovations, or position your organization for the tokenized world, Kitao delivers the knowledge you need to navigate a financial world that is changing at its foundations.

The Convergence of Finance, Technology and Media in the Digital Economy

Towards a Tokenized Economy

Global Financial Accounting & Reporting

2026 Supplement

Tax Planning and Compliance for Tax-Exempt Organizations

Accounting Measurement and Economic Value presents a rigorous foundation for economic value grounded in the representational theory of measurement and accounting practice. Bridging accounting, economics, and the philosophy of science, the book argues that empirical progress in economics is impeded by the lack of a clear and effective method for measuring economic value. It provides a formal measurement system based on observable accounting procedures - focusing on activity costs, prices, and quantities - that enables falsifiable economic hypotheses and replicable empirical testing.

Rejecting utility-based and decision theory approaches to the measurement of economic value, the author proposes an alternative framework rooted in effective measurement procedures. These procedures trace the flow of rights and resources in monetary economies and provide the foundation for the additive, ratio-scaled values used in both microeconomic and macroeconomic analysis.

The book provides the first comprehensive account of how accounting numbers, when correctly understood, can serve as the empirical backbone for economic models. It is written for researchers in accounting, economics, and related fields interested in the foundations of measurement, empirical validation of theory, and the role of information systems in economic decision-making.

Accounting Measurement And Economic Value

Dieses Werk zeigt professionelle Wege auf, wie selbst mit kleinsten Projekten – in traditionellen oder digitalen Welten – viel erreicht werden kann und wie aus ersten Schritten im weiteren Verlauf eine erfolgreiche Gründung bzw. ein wirtschaftlich profitables Start-up hervorgehen kann. Das Buch stellt innovative Möglichkeiten des sozialen Engagements vor und zeigt, wie man Erfolg hat, indem man sich in kluger Weise einbringt. Das Buch bietet vielfältigen Rat, Erfolgsgeschichten und Porträts von Menschen, die durch ihre Initiativen wirklich etwas bewirken konnten.
 
 “Gründet Euch!” knüpft authentisch an den aktuellen Zeitgeist des “Sich-engagieren-Wollens” an und bietet fachkundige Unterstützung, um auf professionellem Wege etwas zu bewirken, durch Blogs, Apps, lokale Initiativen und/oder ein Start-up u.v.m.&nbsp;

Dieses Werk zeigt professionelle Wege auf, wie selbst mit kleinsten Projekten – in traditionellen oder digitalen Welten – viel erreicht werden kann und wie aus ersten Schritten im weiteren Verlauf eine erfolgreiche Gründung bzw. ein wirtschaftlich profitables Start-up hervorgehen kann. Das Buch stellt innovative Möglichkeiten des sozialen Engagements vor und zeigt, wie man Erfolg hat, indem man sich in kluger Weise einbringt. Das Buch bietet vielfältigen Rat, Erfolgsgeschichten und Porträts von Menschen, die durch ihre Initiativen wirklich etwas bewirken konnten.
 
 “Gründet Euch!” knüpft authentisch an den aktuellen Zeitgeist des “Sich-engagieren-Wollens” an und bietet fachkundige Unterstützung, um auf professionellem Wege etwas zu bewirken, durch Blogs, Apps, lokale Initiativen und/oder ein Start-up u.v.m.

Vom ersten Engagement zum erfolgreichen Social Business (AT)

Gründet Euch!

The new edition of this detailed and authoritative practitioner text on the taxation law of the European Union.

The new edition of this detailed and authoritative practitioner text on the taxation law of the European Union.

EU Taxation Law

Forward-Looking Guidance to Help Accountants Thrive Amid Industry Disruption and Opportunity If you're serious about leveraging your accounting degree for a resilient, and highly rewarding career, Advice for a Successful Career in the Accounting Profession is the modern playbook you need. Today's accounting profession is facing unprecedented change-from a growing talent shortage to rapid advances in artificial intelligence and increasing private equity influence. This new edition responds directly to those shifts, delivering fresh insight, updated strategies, and practical guidance with five brand-new chapters tailored to the realities you're entering right now.&nbsp; Drawing on decades of experience as a CPA and as former Office Managing Partner of KPMG's Philadelphia office, Jerry Maginnis brings an unmatched real-world perspective to this expanded edition. Maginnis continues to mentor hundreds of aspiring professionals navigating an increasingly complex career environment. Helping you intentionally build assets-skills, experience, relationships, and judgment-so they greatly exceed your liabilities, Advice for a Successful Career in the Accounting Profession:&nbsp; <ul> <li>Examines the impact of AI on audit, tax, and advisory roles-and how to stay relevant</li> <li>Provides practical strategies for standing out in large firms and smaller organizations alike</li> <li>Offers mindset and leadership principles for long-term growth, fulfillment, and influence</li> <li>Highlights emerging opportunities, risks, and required skills for the next decade</li> <li>Analyzes private equity investment and consolidation in the profession and the impacts on career mobility</li> </ul> Written in friendly, conversational language, Advice for a Successful Career in the Accounting Profession: How to Make Your Assets Greatly Exceed Your Liabilities, Second Edition, delivers relevant, actionable advice for accounting students and early- to mid-career professionals looking to adapt, grow, and stay ahead.

How to Make Your Assets Greatly Exceed Your Liabilities

Advice for a Successful Career in the Accounting Profession

Charitable donation law faces a persistent challenge when testators leave gifts to charities that no longer exist, creating uncertainty that often leads to costly litigation between intended beneficiaries. This book examines how traditional legal scholarship has attempted to resolve these disputes, and proposes fundamental reforms to create more robust, donor-friendly frameworks.Drawing on extensive case law surrounding failed charitable bequests, this book demonstrates how traditional approaches to "mapping" and "bringing order" to legal precedents have failed to address the underlying policy concerns that drive these disputes. Through comparison of various flawed legislative reforms in New Zealand and South Australia, the book identifies the shortcomings of existing approaches and develops a comprehensive blueprint for reform that prioritises legal certainty while protecting donor intentions. Through systematic analysis of judicial reasoning and legislative responses across multiple jurisdictions, this book challenges fundamental assumptions about how charity law should develop and offers concrete proposals for creating more effective legal structures.This interdisciplinary analysis will be of particular interest to researchers in charity law, trusts and estates, and comparative legal studies. The book's integration of doctrinal analysis with policy critique and reform proposals makes it essential reading for academics working at the intersection of private law and social policy.

Remapping Risk in Giving

Charitable Donation Law

This book examines the resurgence of public banks and their critical role in addressing global climate and development-related challenges. Drawing from the lessons of the 2008-09 financial crisis, the implementation of the UN Sustainable Development Goals, and most crucially, the COVID-19 pandemic, it provides a comprehensive analysis of how public banking institutions can effectively scale up and deliver climate-aligned development finance, at affordable rates and favourable terms.Through diverse case studies spanning national and multilateral public banks across both wealthy and developing regions, the volume employs multidisciplinary approaches and mixed methodologies to evaluate their capacity, mandate fulfilment, and accountability mechanisms. The research illuminates the complex power dynamics that determine who benefits from public banking initiatives and offers evidence-based insights for strengthening these institutions' ability to serve the public interest in the face of climate challenges.This volume will appeal to a diverse readership including policymakers and government officials involved in development, financial regulation, and climate policy; academics and researchers in economics, finance, political economy, business, and sustainable development; professionals working in public, private, and development banks; climate activists and NGOs focused on sustainable finance; and graduate students studying public finance, development economics, sustainability, and climate policy. The book provides valuable insights for anyone interested in understanding how public financial institutions can be leveraged to address the pressing challenges of climate change while promoting equitable development outcomes.

From Short-Term Crisis Responses to Long-Term Climate Prospects

Public Banks and Public Purpose

Agile ways of working that amplify impact

Playbook for Changemakers

By thinking differently about audit, this exciting book establishes that the conceptual core of audit itself is the art of thinking differently: the making of those new connections that inspire the creativity and confidence to challenge established thinking and provide actionable insight. Audit is reconceptualised as a vital, creative, engine of progress - in society, the economy, the environment and in the appropriate use of technology. Progress requires confidence in the future. Audit addresses whether an audited entity is deserving of confidence and capable of developing - with deserved confidence flowing from creativity, sustainability, resilience and fair treatment. Audit becomes a form of social conscience, responding to, evaluating and influencing the ideas and ideals that a society or an entity within a society holds dear. Through such framing, audit no longer observes from the sidelines but drives progress in business and society more generally. Whilst audit's traditional notions of conformity, control and compliance can be readily captured by a machine, the insight, imagination and inspiration that comes from thinking differently is fundamentally human. In this respect, the future of audit and of humanity converge. This book is not just for auditors and accountants concerned about the future of their profession but is an invitation to all with an interest in the future well-being of business and society to reformulate how they view audit.

Making the Connections that Inspire a Better Future

Audit and the Art of Thinking Differently

Government and Not-for-Profit Accounting

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