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Israel Yearbook on Human Rights, Volume 48 (2018)
The Israel Yearbook on Human Rights- an annual published under the auspices of the Faculty of Law of Tel Aviv University since 1971- is devoted to publishing studies by distinguished scholars in Israel and other countries on human rights in peace and war, with particular emphasis on problems relevant to the State of Israel and the Jewish people. The Yearbook also incorporates documentary materials relating to Israel and the Administered Areas which are not otherwise available in English (including summaries of judicial decisions, compilations of legislative enactments and military proclamations).
Akuntansi Keuangan
Author: Quratul'ain Mubarakah
language: id
Publisher: Penerbit Salemba
Release Date: 2023-08-11
Akuntansi Keuangan merupakan salah satu cabang dari Akuntansi. Pokok-pokok bahasan yang dipelajari dalam Akuntansi Keuangan mencakup berbagai proses panjang pengelolaan catatan keuangan suatu entitas sebelum terbentuk laporan keuangan. Laporan yang disusun tentunya disesuaikan dengan standar akuntansi yang berlaku sehingga tepat guna bagi pihak-pihak yang berkepentingan untuk menggunakannya. Melanjutkan buku Volume 1, Akuntansi Keuangan: Berdasarkan Rujukan PSAK Terkait Volume 2 diharapkan dapat menjadi salah satu buku referensi bagi mahasiswa ataupun praktisi akuntansi yang ingin mempelajari topik Akuntansi Keuangan. Materi buku ini masih disertai dengan ilustrasi dan latihan soal, serta disusun dengan menggunakan acuan dari Pernyataan Standar Akuntansi Keuangan (PSAK) yang terkait dengan masing-masing materi pembahasan. Materi yang dibahas dalam buku ini mencakup: Bab 10 Liabilitas Jangka Pendek, Provisi, dan Kontinjensi Bab 11 Liabilitas Jangka Panjang Bab 12 Ekuitas Bab 13 Sekuritas Dilusian dan Laba per Saham Bab 14 Akuntansi untuk Investasi Bab 15 Akuntansi Imbalan Jasa Bab 16 Kontrak Sewa Bab 17 Kebijakan Akuntansi, Perubahan Estimasi Akuntansi, dan Kesalahan Bab 18 Laporan Arus Kas
Corporate Governance
Emerging markets are becoming important engines of global growth. These markets, such as the transition economies in Europe and Central Asia, are viewed with increasing interest by foreign investors as private sector participation grows, as regulatory reforms take effect, and as individual firms focus on elevating their business practices to align with international standards. In fact, foreign direct investment inflows to transition economies increased by 28 percent to reach $108 billion in 2013, according to the United Nations Conference on Trade and Development. Sound corporate governance is a critical element in helping these emerging markets meets their full economic potential. Good corporate governance, defined as the structures and processes by which companies and banks are directed and controlled, helps firms operate more efficiently, improves access to capital, mitigates risk, and safeguards against mismanagement. Good governance also facilitates appropriate consideration of other critical issues for enterprises, including environmental and social responsibility. It is the foundation for long-term business growth and sustainability, adding value for investors and contributing lasting dividends for economies. Companies and banks, particularly those in emerging markets that are focused on improving their corporate governance can look to a growing body of evidence that such efforts matter, yielding bottom line benefits, reputational enhancements, and competitive differentiation. In one study of note, the Emerging Market Investor Survey, 100 percent of the investors interviewed said they will pay a higher premium for good governance in an emerging market firm than what they would pay for a similar firm in a developed market. As companies and banks in Europe and Central Asia find their place on the world's economic stage, efforts to enhance governance practices are helping them reduce their business risks, improve performance, and set the course for long-term success and profitability.