WP VOL 2 FINANCIAL


Book Description




The Papers of William Penn, Volume 2


Book Description

This volume, covering the years 1680 to 1684, documents the founding of Pennsylvania.




Extremisms in Africa Volume 2


Book Description

Over the past two decades, the rapid emergence and spread of both local and transnational extremist organisations has become a primary source of insecurity in Africa. Extremist organisations represent the fluid and variable nature of conflict systems today and are at the heart of some of Africa's most enduring conflicts. Moreover, the inability of African states to contain the threat of extremism, or of heavy-handed security responses, has led to the loss of thousands of lives, displaced millions, and deeply impacted the continent's democratisation and development goals. This is the second anthology published by Good Governance Africa (GGA) on the topic of extremism and political violence in Africa. Extremisms in Africa, one of the first anthologies of its kind on this topic to be authored - and published - on the African continent, provided an account of how extremist groups arose in Africa and the various ways in which they have harnessed their global agendas to local conflict dynamics and structural challenges, enabling them to exploit the grievances of individuals and communities for their cause. This anthology, Extremisms in Africa Volume 2, looks forward, giving special attention to the ways in which emergent trends, global geopolitics and conflict dynamics merge to impact upon the African continent. To this end, we have sought to engage diverse topics ranging from ecological concerns surrounding climate change and migration, the implications of such human movement for modern-day trafficking and slavery, and the roles of women and youth. State responses to extremisms on the African continent are not uniform; the capacity of individual states to detect/identify, police, investigate and prosecute is highly variable. At the most fundamental level, extremisms are ripe to arise in contexts where governments are failing, especially when democracy is on the wane. This anthology identifies some of the most pressing challenges in addressing extremisms today and provides chapters that could offer actionable policy insights to governments and civil society. Given the nature of Africa's geopolitical landscape, state and security services alone cannot prevent extremism. It will take a 'whole-of-society' approach, where government, civil society, academia, communities, families, and individuals collaborate to better understand the local dynamics of recruitment and radicalisation and develop context-specific strategies in response. This anthology will hopefully provide practitioners with improved insight into some of the key challenges and potential solutions in preventing extremism, while also being of interest to the general reader.




Sraffa and Modern Economics, Volume II


Book Description

Analyzing Sraffa, one of the key figures in the history of economics, this book explores his legacy and the relevance of his thought for modern economics. Written by an array of internationally respected contributors, including Schefold, Aspromourgos, Nell and Kurz it is an invaluable tool for all those studying the history of economic thought.




Wellington: Waterloo and the Fortunes of Peace 1814–1852


Book Description

The preeminent Wellington biographer presents a fascinating reassessment of the Duke’s most famous victory and his political career after Waterloo. The Duke of Wellington’s momentous victory over Napoleon at the Battle of Waterloo was the culminating point of a brilliant military career. Yet Wellington’s achievements were far from over. He commanded the allied army of occupation in France to the end of 1818, returned home to a seat in Lord Liverpool’s cabinet, and became prime minister in 1828. He later served as a senior minister in Robert Peel’s government and remained Commander-in-Chief of the Army for a decade until his death in 1852. In this richly detailed work, the second and concluding volume of Rory Muir’s definitive biography, the author offers a substantial reassessment of Wellington’s significance as a politician and a nuanced view of the private man behind the legendary hero. Muir presents new insights into Wellington’s determination to keep peace at home and abroad, achieved by maintaining good relations with the Continental powers, resisting radical agitation, and granting political equality to the Catholics in Ireland. Countering one-dimensional image of Wellington as a national hero, Muir paints a nuanced portrait of a man whose austere public demeanor belied his entertaining, gossipy, generous, and unpretentious private self.




Business Models and Corporate Reporting


Book Description

This book discusses the role of business models in corporate reporting. It illustrates the evolution of non-financial reporting, the importance of business model reporting, and the main conceptualisations of business models. It also offers a methodological contribution to the assessment of business model reporting. Finally, it discusses the main implication of business model reporting for different categories of subjects and some challenges related to this kind of disclosure. Readers will understand the role of business models in the non-financial reporting landscape. They will also gain an understanding of how business models can help users of the annual report contextualise other non-financial items disclosed. However, effective business model reporting implies paying attention to certain features that define its quality. This theme is discussed in the empirical part of the book and in the section devoted to implications for preparers, users, and regulators. As large companies in the EU and the UK have to disclose the business model in the annual report, this book will be of interest to preparers and users of financial statements, regulators involved in the ongoing non-financial regulatory process, and professional bodies. It will also be of interest to academics interested in the investigation of non-financial reporting.




Accounting discretion of banks during a financial crisis


Book Description

This paper shows that banks use accounting discretion to overstate the value of distressed assets. Banks' balance sheets overvalue real estate-related assets compared to the market value of these assets, especially during the U.S. mortgage crisis. Share prices of banks with large exposure to mortgage-backed securities also react favorably to recent changes in accounting rules that relax fair-value accounting, and these banks provision less for bad loans. Furthermore, distressed banks use discretion in the classification of mortgage-backed securities to inflate their books. Our results indicate that banks' balance sheets offer a distorted view of the financial health of the banks.







Money Laundering Blacklists


Book Description

What are the criteria used by Financial Action Task Force (FATF) and the European Union to blacklist jurisdictions at high-risk of money laundering? What are the countries at highest risk according to Panama Papers and FinCEN files? Where do criminals move their illicit money, according to judicial and investigative evidence? This book answers these questions. It is an unprecedented study on the countries at highest risk of attracting money laundering and organised crime proceeds – and how they are identified as such by scholars, policy-makers and anti-money laundering (AML) practitioners. It targets an issue which is central to the policy debate, in the media, but is under-studied. This book is divided into two parts. Part I discusses the concept of money laundering risk, its main determinants, and carries out a review of extant country ratings, ranging from official blacklists and grey lists, to media leaks and scholarly papers. Part II discusses the weaknesses and the myths behind the current ratings and proposes a new approach to assess the risk of money laundering across countries. With a critical research perspective, empirically driven, this book aims to satisfy both scholars and students – in particular from criminology, economics, and international relations – and practitioners from banks, professional firms, and AML authorities.