Suchergebnisse

A comparative international volume on child protection, looking at the culture of child welfare and protection across a broad range of countries. This book evaluates policies and structures already in place, and suggests useful guidelines for good practice for professionals working with children from international communities at risk of harm

"This book focuses on the use of small arms in violence and attempts by the state to govern the use and acquisition of these weapons. It is likely that hundreds of thousands of people are killed every year as a result of armed violence - in contexts ranging from war zones to domestic violence. This edited volume examines why these deaths occur, the role of guns and other weapons, and how governance can be used to reduce and prevent those deaths. Drawing on a variety of disciplines, ranging from anthropology through economics to peace and security studies, the book's main concern throughout is that of human security - the causes and means of prevention of armed violence. The first part of the book concerns warfare, the second armed violence and crime, and the last governance of arms and their (mis)-use. The concluding chapter builds on the contributors' key findings and suggests priorities for future research, with the aim of forming a coherent narrative which examines what we know, why armed violence occurs, and what can be done to reduce it."--Prelim

This research monograph examines whether International Financial Reporting Standards (IFRS) are interpreted and applied in a consistent manner within and across countries, and questions the implicit assumption that accounting convergence will automatically lead to comparability in financial reporting. Its review of the accounting judgment and decision making research published in the five top-tier accounting journals over the last forty years shows that there is a limited number of studies that have examined the importance of consistency in interpreting and applying a single set of accounting standards. Furthermore, the monographs and reviews on audit judgment and decision making research published over the years have strengthened this strand of research in auditing by providing insights and suggesting avenues for future research. However, limited comprehensive reviews have been published so far for the research undertaken in the domain of accounting judgment. This research monograph provides empirical evidence on the factors that act as constraints on achieving the objectives of convergence of financial reporting.