Considered the industry standard resource, this guide provides practical guidance, essential information and hands-on advice on the many aspects of accounting and authoritative auditing for employee benefit plans. This new 2016 edition is packed with information on new requirements — including the simplification of disclosure requirements for investments in certain entities that calculate net asset value per share (or its equivalent), the simplification of disclosures for fully benefit-responsive investment contracts, plan investment disclosures, and measurement date practical expedient, and a new employee stock ownership plans chapter that includes both accounting and auditing.
This annual edition provides accountants and other financial professionals with assistance in understanding and applying the special considerations required in a single audit. It is an indispensable resource for auditors performing Yellow Book audits. This new edition provides up-to-date information and expert guidance on single audits and Uniform Guidance compliance audit requirements, including example auditor reports for both the reporting required under Government Auditing Standards and the Uniform Guidance compliance audit.
Globally, countries are faced with a complex act of statecraft: how to design and deploy a defensible complaints and discipline regime for judges. In this collection, contributors provide critical analyses of judicial complaints and discipline systems in thirteen diverse jurisdictions, revealing that an effective and legitimate regime requires the nuanced calibration of numerous public values including independence, accountability, impartiality, fairness, reasoned justification, transparency, representation, and efficiency.
This collection challenges the popular but abstract concept of nudging, demonstrating the real-world application of behavioral economics in policy-making and technology. Groundbreaking and practical, it considers the existing political incentives and regulatory institutions that shape the environment in which behavioral policy-making occurs, as well as alternatives to government nudges already provided by the market. The contributions discuss the use of regulations and technology to help consumers overcome their behavioral biases and make better choices, considering the ethical questions of government and market nudges and the uncertainty inherent in designing effective nudges. Four case studies - on weight loss, energy efficiency, consumer finance, and health care - put the discussion of the efficiency of nudges into concrete, recognizable terms. A must-read for researchers studying the public policy applications of behavioral economics, this book will also appeal to practicing lawmakers and regulators.
This wide-ranging and convincingly argued study looks at the issues of and attitudes towards slavery in Jane Austen's later novels and culture, and argues against Edward Said's critique of Jane Austen as a supporter of colonialism and slavery. White suggests that Austen is both concerned and engaged with the issue, and that novels such as Mansfield Park, Emma and Persuasion not only presuppose the British outlawing of the transatlantic slave trade but also undermine the status quo of chattel slavery, slavery's most extreme form.