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crisp accounting: Handbook of Management under Uncertainty Jaime Gil-Aluja, 2013-12-01 A mere few years ago it would have seemed odd to propose a Handbook on the treatment of management problems within a sphere of uncertainty. Even today, on the threshold of the third millennium, this statement may provoke a certain wariness. In fact, to resort to exact or random data, that is probable date, is quite normal and con venient, as we then know where we are going best, where we are proposing to go if all occurs as it is conceived and hoped for. To treat uncertain information, to accept a new principle and from there determined criteria, without being sure of oneself and confiding only in the will to better understand objects and phenomena, constitutes and compromise with a new form of understanding the behaviour of current beings that goes even further than simple rationality. Economic Science and particularly the use of its elements of configuration in the world of management, has imbued several generations with an analytical spirit that has given rise to the elaboration of theories widely accepted by the international scientific community. In this work we are proposing something a little more modest: to use, in the best possible way, data and information that are available for drawing up and applying techniques and instruments that are useful for current reality within the world of businesses and institutions, in an attempt to mislead ourselves as little as possible. |
crisp accounting: Mark to Market Accounting Walter P. Schuetze, 2004-06-02 The collected writings of Walter P. Scheutze here probe the most fundamental problems of corporate financial reporting, argue the case for accounting reform and propose well-informed solutions to these problems. |
crisp accounting: Critical Histories of Accounting Richard K. Fleischman, Warwick Funnell, Stephen Walker, 2013-04-02 The critical tradition in accounting historiography has come to occupy a prominent place in the discipline’s academic scholarship. Some critical literature has confronted the responsibility of accounting and accountants in precipitating contemporary crises, such as the audit failures that spawned Sarbanes-Oxley and the world-wide recession. Certain contemporary issues have long histories, such as the difficulties encountered by women to break the glass ceiling in public accounting, and the suffering of indigenous peoples under the imperialistic yoke. Other episodes in accounting’s long history are seemingly more divorced from the present, but in reality they all have contemporary significance. Slavery in the New World, for example, although abolished more than a century ago, is still rampant in parts of the world, albeit less formally. Critical accounting historians feel it a duty to harken to the suppressed voices of the past, those groups of people who had no access to an accounting record – women, persons of color, indigenous populations, alienated proletarians, victims of governmental incompetence and graft, and many voiceless others. Critical Histories of Accounting: Sinister Inscriptions in the Modern Era draws on the foremost work in this developing literature, both that authored by the co-editors of this volume, and that written by others. Editors Richard K. Fleischman, Warwick N. Funnell, and Steve Walker have written extensively about the dark side of accounting, gauging the complicity of those performing accounting functions in episodes in human history that are at worst evil and at best reprehensible. The editors have also hand-selected a series of historical and contemporary episodes that have been critically investigated by the wider accounting history community, preceded by a thorough introduction. |
crisp accounting: Pandora’s Risk Kent Osband, 2011-07-05 Author of the acclaimed work Iceberg Risk: An Adventure in Portfolio Theory, Kent Osband argues that uncertainty is central rather than marginal to finance. Markets don't trade mainly on changes in risk. They trade on changes in beliefs about risk, and in the process, markets unite, stretch, and occasionally defy beliefs. Recognizing this truth would make a world of difference in investing. Belittling uncertainty has created a rift between financial theory and practice and within finance theory itself, misguiding regulation and stoking huge financial imbalances. Sparking a revolution in the mindset of the investment professional, Osband recasts the market as a learning machine rather than a knowledge machine. The market continually errs, corrects itself, and makes new errors. Respecting that process, without idolizing it, will promote wiser investment, trading, and regulation. With uncertainty embedded at its core, Osband's rational approach points to a finance theory worthy of twenty-first-century investing. |
crisp accounting: The Accounting Cycle Jay L. Jacquet, William Cox Miller, 2002 Written for the beginner, this concise guide maps out the accounting cycle: balance sheets, income statements, ledger transactions, trial balances, and closing entries. Ideal for small or new businesses, this book explains single-entry and double-entry accounting and cash versus accrual accounting. |
crisp accounting: The Jurist , 1864 |
crisp accounting: Financial Accounting for Management Ambrish Gupta, 2008-09 Financial Accounting for Management: An Analytical Perspective focuses on the analysis and interpretation of financial information for strategic decision making to enable students and managers to formulate business strategies for revenue enhancement, cost economies, efficiency improvements, restructuring of operations, and further expansion or diversification for creating and enhancing the shareholder's value. Though the book has MBA, MFC and MBE students as its primary audience, managers in the corporate sector and students of CA, CWA, CS, CFA and CAIIB will find it equally useful because of its practical orientation. |
crisp accounting: Accounting and Finance Reza Gharoie Ahangar, Can Ozturk, 2019-12-18 Accounting and finance are common terms for users of financial information. Nowadays the reporting of financial as well as non-financial information of an entity, and efficiency in the banking system, are considered to be important issues by creditors, investors, and managers of financial markets.Over four sections this book addresses topics including national accounting standards and financial statement disclosure; foreign direct investment and the roles of accounting valuations and earnings management during the global financial crisis; and bankruptcy risk, banking efficiency, and debt restructuring in the United Nations General Assembly Resolution. |
crisp accounting: Heuristic Reasoning in Management Accounting Jörn Sebastian Basel, Jörn Basel, 2012 Heuristics are short-cuts and deliberately ignore information, for instance through examining fewer cues or integrating less information. However, this collides with a view on management accountants and controllers as rational agents which seems to suggest that all available information should be considered. As their role as information supplier is often accompanied with the task to assist managers in their judgment and decision making, they have huge influence on these processes. Therefore, it is of high relevance to know if, how, and which heuristics management accountants and controllers use. Furthermore, we need to know which individual and situational factors influence their usage of heuristics. With a series of five empirical studies, applying a mixed-methods research design, the author sheds light to these research questions and addresses some central claims of the potential biases but also the stunning benefits of relying on heuristic reasoning. Central to his discussion are dual-process-approaches which are debated in cognitive psychology. Scholars of these approaches claim that we should distinguish between two distinct processes (or systems) of the human mind. Following this interpretation, heuristics are processes which are described as intuitive, automatic, fast, and unconscious. They are routinized cognitive processes which are based on experience in certain social environments and thus often exhibit ecological rationality. Overall, this book picks up an up-to-date topic in behavioural accounting research, which not only is of relevance for researchers but as well for practitioners. |
crisp accounting: Handbook of Accounting and Development Trevor Hopper, 2012-01-01 'The Handbook of Accounting and Development examines the major areas of accounting and development (financial reporting, management control, taxation, education) in both the public and private sectors. The four editors have written two of the chapters, including the Introduction which is more substantial and useful than an average introduction. The remaining 14 chapters are contributed by 22 distinguished authors who work in nine different countries. The quality of the writing is high throughout. The Handbook should be warmly welcomed by policy-makers and academics, especially those of us who have not paid enough attention to such matters in the past.' – Christopher Nobes, Royal Holloway, University of London, UK 'Trevor Hopper and his colleagues provide a central point of reference for research into accounting and development. Definitive chapters from internationally recognised authors (including Marcia Annisette, Kerry Jacobs, Chris Poullaos, Brendan O'Dwyer, Chibuike Uche and Jeffrey Unerman) cover the full range of issues from the role of capital markets in development, through accounting professionalization, to taxation and transfer pricing. Contributions from authors working for donors and non-governmental organisations provide a useful practical dimension that builds on the more academic chapters.' – Christopher Napier, Royal Holloway, University of London, UK This innovative and informative Handbook brings together leading international researchers on accounting and development to review empirical evidence, issues, policies and practices both past and present. The perspectives of the expert contributors reflect the strong growth of research on the topic, as accounting is increasingly recognised as an important factor in development. The book draws commentary and analyses together to inform future research, practice and policy and raises awareness of the actual and potential role of accounting in formulating and executing development policy. With theoretical and empirically focused chapters, this Handbook will appeal to academics and postgraduate students in accounting and development studies, practitioners, policymakers and development partners. |
crisp accounting: Hearings United States. Congress. Joint Committee ..., 1955 |
crisp accounting: Financial Management in the NHS Great Britain: National Audit Office, Audit Commission for Local Authorities and the National Health Service in England and Wales, Great Britain: NHS Executive, 2005-06-24 This joint report was prepared by the National Audit Office and the Audit Commission, and contains the findings from the NAO's audit of the NHS summarized accounts and the Audit Commission's appointed auditors' work on the 2003-04 accounts of individual NHS organizations. The report outlines the financial issues facing individual NHS organizations, with an overview of the effects of these issues at national level and how this will affect the national health economy. In 2003-04 the NHS spent a total of £63 billion, with expenditure costs in the NHS rising by 7.3 per cent each year. This will increase the costs to £76 billion for the 2005-06, and £93 billion for 2007-08 periods. Alongside this increasing expenditure, the Government has set out various reform plans, including the establishment of the NHS Foundation Trusts, new staffing contracts, the development of the information technology infrastructure, and the way hospitals are funded. In the Summary of the financial performance for 2003-04 period, the number of bodies failing to achieve a financial balance had increased, along with an increase in the number of bodies with significant financial deficits. In all, 106 NHS bodies failed to achieve an in-year financial balance, and 14% of the Primary Care Trusts failed to keep expenditure within their resource limit, also a small number of NHS bodies are struggling to manage large deficits. The report advocates four key themes for the improvement of financial management: the role of the Board - who should display better oversight and improve their financial acumen; forecasting - NHS bodies should continually test whether cost savings programmes are realistic, and take account more effectively for risk factors in their financial planning, as well as set realistic budgets at the beginning of the year; earlier preparation of accounts - improvements in financial reporting, and the provision of financial information throughout the year should closely reflect the standard and range of information required in the annual accounts; transparency - that boards, managers, stakeholders would benefit from clarity in the way the accounts are organized, and that the amount of financial support received by the trusts should be clearly stated. With the introduction of Payment by Results and the use of independent healthcare providers the income received by NHS Trusts is no longer certain. So overall improvements in their financial forecasting and modeling, with NHS Trusts in particular developing their commercial financial skills, would be beneficial especially if they intend to become foundation trusts. |
crisp accounting: Business Accounting Frank Wood, 1989 This is the second volume of the textbook and the changes made mean that the book is now also suitable for the Institute of Chartered Secretaries and Administrators examinations and for the General Certificate of Education A level as well as those of the Institute of Chartered Accountants in England and Wales, AAT, CIMA, LCC and RSA. |
crisp accounting: Accounting: A Practical Approach Valarie Wilson, Suellen Freeman, John Freeman, 2015-05-20 This 3rd edition of Accounting: A Practical Approach continues to provide an easy to read, practical introduction to accounting concepts. The many worked examples and illustrations put the theory into context. Students can then apply their knowledge with a wide variety of self test questions. |
crisp accounting: Financial Models and Simulation D. Chorafas, 1995-05-17 Financial analysis, modellng, simulation and knowledge engineering have become essential to the survival of every enterprise. This thorough and comprehensive book looks at the development and use of financial models for analysis and decision-making, showing the reader how to apply these methods in his or her own work. |
crisp accounting: Accounting Essentials Jay L. Jacquet, 2005 To run a business, numbers must be taken into account and factored into everyday decision-making, both major and minor. Understanding the numbers associated with day-to-day operations is no longer just the domain of the finance and accounting departments--everyone from lower-level staff to senior managers should learn the fundamentals of the cost of the organization's product or service, the price strategies involved, and the impact that short- and long-term decisions have on the bottom line. ACCOUNTING ESSENTIALS is an introductory course that teaches the basics of finance, accounting, and economic strategies in an easy-to-follow, easy-to-understand format complete with glossaries, diagrams, and self-tests. A companion title to this book is THE ACCOUNTING CYCLE, another Crisp Series book by Jay Jacquet. This book was written especially for nonfinancial managers or new business owners, and can be used in an academic setting or for self-study. It is an indispensable primer for learning and understanding accounting fundamentals, such as cash and accrual accounting, basic recordkeeping, ledger and journal entries, and financial statement preparation. |
crisp accounting: For All the Wrong Reasons Louise Bagshawe, 2003-03-14 Diana Foxton is the Toast of New York. She's rich, British and beautiful, with a designer wardrobe to die for. Recently married to the head of a publishing empire, she fills her days with shopping, gossiping, and hosting the hottest parties in town. But when she discovers her husband is having an affair, her glamorous bubble bursts. She suddenly finds herself without any money or job skills, shunned by the glittering society she once ruled. On her own for the first time, she takes the only job she can get, exchanges her Manolo Blahniks for Payless, and tries to settle into the life of a woman who does her own laundry, buys her own groceries, and takes the bus. Along the way, she discovers that her handsome new boss might be interested in more than her pretty face, and that she just might make it on her own. |
crisp accounting: Oversight and Status of POW/MIA Activities United States. Congress. House. Committee on Armed Services. Subcommittee on Military Personnel, 2009 |
crisp accounting: Fundamental Managerial Accounting Concepts 7e Thomas Edmonds, Bor-Yi Tsay, 2014-09-16 Fundamental Managerial Accounting Concepts 7e |
crisp accounting: Double Entry: How the Merchants of Venice Created Modern Finance Jane Gleeson-White, 2012-10-01 “Lively history. . . . Show[s] double entry’s role in the creation of the accounting profession, and even of capitalism itself.”—The New Yorker Filled with colorful characters and history, Double Entry takes us from the ancient origins of accounting in Mesopotamia to the frontiers of modern finance. At the heart of the story is double-entry bookkeeping: the first system that allowed merchants to actually measure the worth of their businesses. Luca Pacioli—monk, mathematician, alchemist, and friend of Leonardo da Vinci—incorporated Arabic mathematics to formulate a system that could work across all trades and nations. As Jane Gleeson-White reveals, double-entry accounting was nothing short of revolutionary: it fueled the Renaissance, enabled capitalism to flourish, and created the global economy. John Maynard Keynes would use it to calculate GDP, the measure of a nation’s wealth. Yet double-entry accounting has had its failures. With the costs of sudden corporate collapses such as Enron and Lehman Brothers, and its disregard of environmental and human costs, the time may have come to re-create it for the future. |
crisp accounting: Twentieth Century Accounting Thinkers (RLE Accounting) J. R. Edwards, 2014-02-05 When originally published in 1994 this volume was the first international review of accounting theory to focus on the contributions of its leading thinkers. Very few attempts had been made, in the accounting literature, to assess the contribution of the theorists who have had such an important influence on the direction of research and practice. Written by experts the studies in this volume provide a unique guide to the development of accounting theory and practice in regions as diverse as the USA, Japan and Europe. |
crisp accounting: The Social Function of Accounts John Flower, 2017-05-25 Accountancy as presently practised is tied to the paradigm of modern financial capitalism with its reliance on market solutions and the maximization of the firm’s profits, which are the fundamental causes of most these problems. The Social Function of Accounts argues that accountancy, as currently organized and practised, is failing society, both in Britain and in the world as a whole. Examining the current problems afflicting the world: financial crises and instability, global warming, degradation of the environment, growing inequality, this book asks the question - what contribution does accountancy make to the solution of these problems? The book argues that the accountancy profession does not serve the public interest, notwithstanding its claim to this effect. The Social Function of Accounts argues that the moral responsibility of the accountant is analysed with reference to the principal theories of ethics continuing that the individual accountant has a moral responsibility to consider the impact of his actions on other people and on society as a whole. This responsibility is then analysed in a series of chapters dealing with four specific aspects of the matter: Distributive Justice, Sustainability, Financial reporting & the Accountancy Profession. Concluding with a call for the accountancy profession to adopt a new ethic of service to the public The Social Function of Accounts redraws the boundaries of current accounting literature and will be vital reading for academics, researchers and policy makers in accounting and related disciplines. |
crisp accounting: Accountants' Truth Matthew Gill, 2009-06-25 Accounting is the language of business, increasingly standardized across the world through powerful global firms. This ethnographic study shows how decisions and judgements are actually reached, exploring the links between technical knowledge, professional judgement, and ethics. |
crisp accounting: Managerial Accountant’s Compass Gary Oliver, 2018-10-09 This is the first detailed view of the managerial accountant’s role and responsibilities in organization setting. Its aim is to foster role development: the opportunity to work at an advanced level of practice. Accounting studies develop technical skills associated with topics, and, responding to defined scenarios but provide very little guidance on what to recognizing and approaching the broad problems or challenges under conditions of uncertainty. It is a double first because it provides the managerial accountant’s compass as a general purpose analytical framework for managerial accounting independent of any selected theory and method. The metaphor of a compass creates a mental schema for its four points named (1) goals and principles, (2) boundaries and constraints, (3) methods and models, and, (4) collegial relationships. Dynastic Chinese and some other Central Asian cultures, view the center as a fifth principal direction, giving a total of five points. The center represents a high standard ethical conduct and self-care, or moral compass. Managerial Accountant’s Compass offers an integrated and systematic guide to approaching situations that are constantly changing. It gives a protective starting pattern which produces new meanings and awareness of the ambiguity and uncertainty for each situation. Ultimately the managerial accountant’s compass can help you make more effective sense of yourself, your expertise and your practice in the organization where you work, which should open career opportunities. |
crisp accounting: The Palgrave Companion to Cambridge Economics Robert A. Cord, 2017-02-20 Cambridge University has and continues to be one of the most important centres for economics. With nine chapters on themes in Cambridge economics and over 40 chapters on the lives and work of Cambridge economists, this volume shows how economics became established at the university, how it produced some of the world's best-known economists, including John Maynard Keynes and Alfred Marshall, plus Nobel Prize winners, such as Richard Stone and James Mirrlees, and how it remains a global force for the very best in teaching and research in economics. With original contributions from a stellar cast, this volume provides economists – especially those interested in macroeconomics and the history of economic thought – with the first in-depth analysis of Cambridge economics. |
crisp accounting: California Public School Directory , 1982 |
crisp accounting: Truth and Ontology Trenton Merricks, 2007-04-19 That there are no white ravens is true because there are no white ravens. And so there is a sense in which that truth 'depends on the world'. But this sort of dependence is trivial. After all, it does not imply that there is anything that is that truth's 'truthmaker'. Nor does it imply that something exists to which that truth corresponds. Nor does it imply that there are properties whose exemplification grounds that truth.Trenton Merricks explores whether and how truth depends substantively on the world or on things or on being. And he takes a careful look at philosophical debates concerning, among other things, modality, time, and dispositions. He looks at these debates because any account of truth's substantive dependence on being has implications for them. And these debates likewise have implications for how and whether truth depends on being. Along the way, Merricks makes a number of new points about each ofthese debates that are of independent interest, of interest apart from the question of truth's dependence on being.Truth and Ontology concludes that some truths do not depend on being in any substantive way at all. One result of this conclusion is that it is a mistake to oppose a philosophical theory merely because it violates truth's alleged substantive dependence on being. Another result is that the correspondence theory of truth is false and, more generally, that truth itself is not a relation of any sort between truth-bearers and that which 'makes them true'. |
crisp accounting: Retirement After Twenty-five Years of Service, Hearings ..., on H.R.4718 ..., May 23-June 13, 1946 United States. Congress. House. Committee on the Civil Service, 1946 |
crisp accounting: Hearings United States. Congress. House, 1945 |
crisp accounting: Hearings United States. Congress. House. Committee on the civil service, 1946 |
crisp accounting: Retirement After Twenty-five Years of Service United States. Congress. House. Committee on the Civil Service, 1946 |
crisp accounting: Broken Vows Tom Bower, 2016-03-03 The political thriller of the year - UPDATED WITH A DEVASTATING NEW CHAPTER ON THE CHILCOT INQUIRY 'Excellent' Sunday Times 'Devastating' Daily Mail When Tony Blair became prime minister in 1997, he was, at forty-three, the youngest to hold that office since 1812. With a landslide majority, his approval rating was 93 per cent and he went on to become Labour's longest-serving premier. So what went wrong? With unprecedented access to more than 180 Whitehall officials, military officers and politicians, Tom Bower has uncovered the full story of Blair's decade in power. He has followed Blair's trail from his resignation, since which he has built a remarkable empire advising tycoons and tyrants. The result is the political thriller of the year, illuminating the mystery of an extraordinary politician who continues to fascinate to this day. |
crisp accounting: Books in Print , 1994 |
crisp accounting: The National Public Accountant , 1967 |
crisp accounting: A Kept Woman Louise Bagshawe, 2008-10-02 Diana’s combination of beauty and class has bagged her marriage to publishing mogul Ernie Foxton, and with that comes a stunning New York apartment, a designer wardrobe and a manicurist, hairdresser and masseuse on tap. With little more to do with her days than shopping and socialising, this is the life for which she was born. But then, without warning, the bottom drops out of Diana’s meticulously constructed world, and she finds herself without a home or a husband, and with barely a dime to her name. For the first time in her life, she might just have to look after herself. But, given how many people would love to see her fail, it’s not going to be a walk in the park... |
crisp accounting: Congressional Record United States. Congress, 1966 |
crisp accounting: Disposal of Government-owned Community at Richland, Wash United States. Congress. Joint Committee on Atomic Energy. Subcommittee on Disposal of Government-owned Communities, 1954 |
crisp accounting: Computerworld , 1984-11-26 For more than 40 years, Computerworld has been the leading source of technology news and information for IT influencers worldwide. Computerworld's award-winning Web site (Computerworld.com), twice-monthly publication, focused conference series and custom research form the hub of the world's largest global IT media network. |
crisp accounting: Carman G. Blough, His Professional Career and Accounting Thought Carman G. Blough, 1978 |
crisp accounting: Disposal of Government-owned Community at Oak Ridge, Tenn United States. Congress. Joint Committee on Atomic Energy, 1955 Hearing was held in Oak Ridge, Tenn. |
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Every week, CRISP receives and sends millions of pieces of data in support of our mission to facilitate care, reduce costs, and improve health outcomes. This data can also provide …
Home - Improve Outcomes and Enhance the Patient Experience
CRISP is a regional health information exchange (HIE) serving Maryland and five other states through shared services partnerships. An HIE is a way of instantly sharing health information …
IAM Identity
IAM Identity by CRISP offers secure access to health applications and services, enhancing patient care and streamlining healthcare operations.
CRISP Portal - Improve Outcomes and Enhance the Patient …
Oct 22, 2024 · The Chesapeake Regional Information Exchange for our Patients (CRISP) Portal was developed in partnership with hMetrix to provide a superior user experience while …
Prescription Drug Monitoring Program (PDMP)
Oct 1, 2016 · CRISP provides platform users with access to the Prescription Drug Monitoring Program database so that they are better equipped to serve the prescription needs of their …
For Patients - Improve Outcomes and Enhance the Patient …
CRISP is the designated Health Information Exchange (HIE) in Maryland. An HIE is a way of instantly sharing health information among doctors’ offices, hospitals, labs, radiology centers, …
About CRISP - Improve Outcomes and Enhance the Patient …
Key infrastructure built to support the pandemic response is becoming part of long-term public health efforts. The Vaccine Tracking Service enables proactive patient outreach. Data feeds …
Clinical Data - Improve Outcomes and Enhance the Patient …
CRISP offers two ways of viewing patient clinical data and images. The first option is to directly log on to the CRISP Portal, using specific user credentials. The second option is to access …
CRISP Basics - Chesapeake Regional Information System for …
CRISP is the State Designated Health Information Exchange (HIE) & Health Data Utility (HDU) serving Maryland Vision: To advance health and wellness by deploying health information …
CRISP Reporting Services - Improve Outcomes and Enhance the …
The CRISP Reporting Services (CRS) Portal provides secure access to Maryland health care data and related analytics tools to assist health care organizations in improving patient care …
Research and Quality Improvement - Improve Outcomes and …
Every week, CRISP receives and sends millions of pieces of data in support of our mission to facilitate care, reduce costs, and improve health outcomes. This data can also provide powerful …