Bøger udgivet af Springer Nature Switzerland AG

This book examines budgeting by analyzing the local government budget as a complex system, thus adding a new dimension to traditional budget textbooks. It is designed to complement existing texts¿not replace¿by putting the budget in a complex system, general equilibrium framework. A complex systems framework adds to conventional budget analysis in at least four ways: It looks at the budget as the result of many variables that are outside the finance department¿s purview; it understands that there are multiple interdependences among these variables; it suggests analysis of non-obvious relationships among actions in the budget process in order to optimize results; and it argues that the actors in the process must understand that their budgetary behaviors have indirect and far-reaching implications that go beyond the budget document. This book also uses concepts seldom discussed in the budgetary literature¿that of governance, including concepts of the facilitative state,with adjustments for exogenous shocks; the forms of decision making; and the political climate of the jurisdiction. This framework notes methods of success of firms in the private sector that operate in environments of rapid technological change. While becoming a popular theoretical framework for how private sector firms change, dynamic capability analysis has received little attention in the public management field. This book utilizes DC since public sector organizations also face rapidly changing environments. Lastly, the book discusses the potential relationship between the local budget and local community welfare maximization.

Beer and Brewing in Medieval Culture and Contemporary Medievalism is a cross-cultural analysis of the role that alcohol consumption played in literature, social and cultural history, and gender roles in the Middle Ages. The volume also seeks to correct or offer new insights into historical beer production. By drawing on the expertise of scholars of history, archaeology, Old and Middle English, Old Norse, and Medieval and Early Modern literature, the book shows how historical medieval beer and brewing has influenced nostalgic post-medieval nationalism and romanticized visions of the medieval ale-house seen in beer marketing today. The essays describe alcohol consumption in the Middle Ages across much of Northern Europe, engage with the various myths employed in modern craft beer advertising and beer production, and examine how gender intersects with beer production and consumption. Theeditors also raise certain critical questions about medievalisms which need to be interrogated, particularly in light of the continued use of the Middle Ages for white supremacist and colonialist ideals. The volume contributes to the study of the popular and historical understandings of the Middle Ages as well the issues of race and gender.

This textbook offers a step-by-step guide through comprehensive financial statement analysis with real-life case studies for students of financial accounting, financial reporting, and financial statement analysis. Structured into five comprehensive sections, it begins by explaining the content of accounting reports themselves and the three primary financial statements (income statement, balance sheet and cash flow statement). It deciphers the notes to financial statements and demonstrates some classical tools such as ratio analysis and multivariable credit risk models that are useful in a retrospective financial statement analysis. It includes simple step-by-step procedures of a prospective (i.e. future-oriented) financial statement simulation and closes with a comprehensive real-life case study that demonstrates a practical application of the analytical tools discussed earlier in the text. Additionally, the textbook includes online appendices consisting of additional comprehensivereal-life case studies (of varying degrees of complexity and dealing with different aspects of a practical financial statement analysis), a set of MS Excel files that contain all major calculations included in tables and charts that appear in the core textbook, and a set of webinars in which the most fundamental parts of the core textbook are discussed in the form of the recorded lectures.

This book constitutes the proceedings of the 24th RoboCup International Symposium which was held online during June 22 - June 28, 2021.The 19 full papers included in these proceedings were carefully reviewed and selected from 42 submissions;