Book Description

"If you’re an accounting or management professor who is tired of seeing a continuous stream of traditional cost accounting textbooks and frustrated by accounting methods based on obsolete concepts, you’ll be very impressed with the fully articulated, workable approach and accounting methodology this book provides. It addresses virtually every dilemma in the modern accounting world with solutions that are elegant, rigorous, and direct. Best of all, it’s teachable!"
–Melvin J. Anderson, PhD, Professor of Management
Embry-Riddle Aeronautical University

"We have been missing a vital piece from constraints management: how to communicate the critical importance of the Archimedean constraints to finance. Constraints accounting finally provides the means to do this through the constraints accounting earnings statement, performance profit, and a new strategy for product pricing, thereby ensuring goal congruence and a robust process of substantial and ongoing improvement."
–Kelvyn Youngman, PhD, TOC practitioner
New Zealand and Japan

"This bold and scholarly work is a significant contribution to two disciplines: constraint management and managerial accounting. The constraints accounting measurement principles prescribed by John and Pamela Caspari in this excellent book provide a solid set of tools for improving management performance, achieving competitive advantage, and providing clear guidance for avoiding wrong-headed measurements that can lead an enterprise off course."
–Paul D. Dozier, President and CEO
Dozier & Associates Consulting

"All good managers intuitively know that increasing throughput results in more profit to the organization, but current cost accounting measures emphasize cost reduction.John and Pamela Caspari provide another look at the data to show us a better way to make business decisions. This is the Theory of Constraints book written for any business leader who is watching the numbers."
–David Kaser, Six Sigma Master Expert
Raytheon ... Read more

Book Description

The key to any successful business is the effective management of revenue, costs and of course profitability. This book provides golf course superintendents with the necessary tools to manage their daily financial operations by explaining basic accounting principles such as pricing, budgeting, cost control, payroll and cash flow. With chapters on financial statements, golf course operation schedules, breakeven analysis and operating budgets this is an invaluable tool for all owners, operators and managers of golf courses.
* The first edition has become the standard industry tool for understanding and making sound financial decisions (1575040395, Ann Arbour Publishing, 1996)
* Schmidgall is the industry's leading authority of financial practices for golf-course superintendents ... Read more

Book Description

In Cornerstone, traditional coverage meets well developed pedagogy (cornerstones) and real world connection through the use of a REAL feature company (Kicker Car Speakers) providing students with a solid foundation for making business decisions or moving on to the next accounting course. In addition, Personal Trainer 3.0, the preeminent interactive aid for developing the fundamental skills of Managerial Accounting, will accompany the text. ... Read more

Book Description

"The budget and financial reporting processes are well known sources of frustration for most CFOs. Seeking a quick fix to the problem, the common solution is to pour more money into new and better software. This leaves the root cause, the inefficient and dysfunctional underlying processes and routines, unaddressed. As this book shows, substantial and sustainable improvements are only achieved through an holistic approach to process improvement, technology, strategy, and people."
–Tom Henry Knudsen
Executive Vice President, Telenor Eiendom Fornebu AS

Proven methods for improving efficiency

Corporations face a high turnover among financial managers, rapid changes in technology, lack of time and process redesign skills, and ongoing ambiguity about primary objectives behind the budgeting and financial reporting processes.Amid this frenzy, it is the fundamental efficiency of these processes that dramatically impact overall business performance. Process Improvement for Effective Budgeting and Financial Reporting provides financial managers with a compelling blueprint for increasing efficiency and eliminating waste of time and energy.Four operational experts lay out an 80/20 plan–improving 800f processes in 200f the time it would take to improve 100%–and explain a Business Process Improvement (BPI) plan that incorporates:

• The emerging trends affecting financial managers today
• Step-by-step process implementation
• Interviews with industry leaders, consultants, and managers who have successfully instituted BPI plans
• Appraisals of the available software that can help or hinder the process

There is no substitute for improved efficiency.CFOs, controllers, budget managers, and financial analysts will significantly benefit from adding this authoritative guide to their professional libraries. ... Read more

Book Description

"The Audit Committee Handbook, Fourth Edition serves as anexcellent and functional road map for audit committee members, corporate boardmembers, and practitioners operating within today's vastly changing regulatoryenvironment . . . providing the tools for better adherence to the newlyenacted, higher standards of corporate responsibility."—Jo Ann Golden, CPA,Past president, New York State Society of Certified Public Accountants,Partner, Dermody, Burke & Brown, CPA, PLLC

The classic guide to audit committeeresponsibilities—completely updated to cover the newest regulations
Since the publication of the Third Edition of The Audit Committee Handbook in1999, the accounting world has been turned on its heel by the major debacles ofEnron, WorldCom, Tyco, and others. With major reform in the air, auditcommittee members need the most current information available to help themadhere to the new guidelines.

The Audit Committee Handbook, Fourth Edition fills the needfor an up-to-date reference to help busy professionals perform oversightresponsibilities during this time of great financial liability. This newlyupdated Fourth Edition features:

• Checklists and practical guidance to help audit committee members meet their responsibilities in this new era of accountability
• The latest guidance for compliance from the SEC and the major stock exchanges
• New material addressing the scandals of the past two years and their impact on audit committees
• Guidance from the IIA on how to work with internal auditors

Audit committees have come under increased scrutiny due toseveral high-profile accounting scandals. In all these scandals, the auditcommittees completely failed in their oversight responsibilities and signed offon fraudulent information. With new, more stringent regulations in place toimprove oversight effectiveness, audit committees are now more accountable fortheir company's financials than ever before. The newly revised Fourth Editionof The Audit Committee Handbook is completely updated to help you comply withthe new, stricter regulations.

Comprehensive in scope and an invaluable professionalreference, this timely revision provides in-depth guidance on all functions andresponsibilities of today's audit.Addressing such changes as theSarbanes-Oxley Act of 2002 and the Securities and Exchange Commission's finalrules amending the securities laws, this Fourth Edition provides up-to-dateinformation on all the functions, duties, and responsibilities of auditcommittees, as well as their direction in the corporate governance context. Focusing on current trends and developments that maximize the effectiveness ofaudit committees, The Audit Committee Handbook also includes numerousreferences to leading organizations in both the public and private sectors.

Written to help audit committees plan their agendas andachieve their mission in corporate governance, The Audit Committee Handbookhelps professionals:

• Understand the role and responsibilities of the audit committee with a general update and reality check on auditing cycle activities
• Identify the developments that impact audit committee practices and the latest techniques and strategies for committee meetings
• Develop a repertoire of effective strategies to help the board of directors discharge its fiduciary responsibility to the stockholders
• Prepare a periodic assessment of professional development activities and an informed review of both audit processes and financial reporting processes
• Understand the legal aspects of the audit committee and role of legal counsel, as well as fraudulent financial reporting

The Audit Committee Handbook is a must-have for all auditcommittee members, board directors, corporate secretaries, CEOs, CFOs, andauditors involved in the accounting practices of their firms. ... Read more

Reviews (1)

a very comprehensive and useable handbook.
comments; should have real examples of audit committee reports i.e. report to shareholder ( in annual report ), report to the board of director. ... Read more

Book Description

Focusing on the tangible, cash flow operations that make business work

In business, there are pie-in-the-sky valuation standards like share prices and stock options that have alternately led executives to untold riches and to federal prisons. and then there is cold hard cash–the dollars and cents that pay the bills, keep the tax man at bay, and ensure a company’s ongoing survival.Rob Reider and Peter Heyler redirect corporate attention to core, cash management operation in Managing Cash Flow: An Operational Focus.

The authors’ comprehensive guide focuses on how a corporation can enhance its overall cash position on an ongoing basis.Reider and Heyler identify business functions that too often become ends in themselves–accounts receivable, inventory, administration–and remind readers of a company’s primary goals:

• Customer service
• Cash conversion
• Making money
• Survival

Managing Cash Flow: An Operational Focus offers a host of procedures and techniques for applying a cash-flow criterion to all business functions, keeping companies focused on the proverbial bottom line.

Nothing happens in business without measurable, tangible, absolute cash.Rob Reider and Peter Heyler offer a must-have, common-sense guide for keeping companies in the black. ... Read more

Book Description

Considered the standard reference in the field of bankruptcy accounting, this two-volume set combines accounting, finance, tax and legal issues in an easy-to-understand resource. This updated and expanded edition contains major changes to the Bankruptcy Code and the Federal Rules of Bankruptcy Procedure, and discusses the release of AICPA's SOP 90-7 with examples regarding the complications of applying it. Features new sections on business valuations, debtor-in-possession and post-petition financing. Volume 2 provides a unique collection of forms and exhibits and has been extensively revised to be more user-friendly with checklists and discussions to accompany the scores of sample documents and authentic exhibits. Supplemented annually. ... Read more

Book Description

To best prepare tomorrow's managers for the realities of the business world, Managerial Accounting gives service organizations equal emphasis with manufacturing organizations.The text prepares a clear study of the basic approaches to decision-making using accounting data.The text emphasizes the managerial uses of accounting with the basics necessary to move into costing and decision-making. Incremental decision-making is presented as the core of decision-making in managerial accounting. The text also shows how information from the firm’s transactions systems is used for analysis and reporting to operating managers and executives for decision-making purposes.Throughout, the concept of managerial “common sense” decision-making is applied to a broad array of business decisions.A related discussion of capital investments decisions is also included. Leading-edge management accounting topics such as costs of quality, target and kaizen costing, activity analysis, cost allocation, cost estimation, capital budgeting, activity-based costing, and financial and non-financial performance measurement are also addressed. ... Read more

Book Description

Real-world help for companies combating fraud – from major management fraud to fraudulent financial reporting

From the author’s more than thirty years of corporate auditing experience, Corporate Fraud features scores of useful case studies that illustrate the principles of numerous types of fraud and how to avoid them in your business.

A must-have for all auditors, controllers, CFOs, and business managers, Corporate Fraud offers broad coverage of:

• The most common and damaging types of fraud in today’s business environment
• The many facets of fraud, including management fraud, corporate governance, and top-level forensics issues, as well as financial statement fraud and the interconnected nature of each
• Corruption: bribery, including contracting, subcontracting, and leasing; and outsourcing
• Misappropriation: vendor billings, skimming, and diverted receipts
• Fraud for the organization: money laundering, price fixing, and fraud in the international arena

Book Description

How do firms like Hewlett-Packard, DuPont, Dow Chemical, IBM, and Texas Instruments routinely convert the ideas of their employees into profits that sustain the corporation?

How can buyers and sellers calculate the assets of the acquired firm in a merger or acquisition?

How can an organization affect the firm's stock price using the leverage of intellectual assets?

Identifying a firm's assets, especially its intellectual assets-the proprietary knowledge expressed as a recipe, formula, trade secret, invention, program, or process-has become critical to a company's overall vision and strategic plan and essential in such transactions as stock offerings or mergers. In the era of the knowledge-based company, where the firm's genius and future lies in its ideas, a firm's collective know-how has become a measurable commodity-and as much a part of its bottom line as the condition of its cash investments, plant, and equipment. Extracting and measuring the real value of knowledge is essential for any corporate head who knows how high the stakes have become for corporate survival in the information age-where the innovative idea is as good as, if not better than, gold! Value-Driven Intellectual Capital is a corporate and financial executives' handbook to the new world of intangible assets-what they are and how to convert them into cash or strategic position. Written by one of the seminal thinkers in the field, and the key organizer of the ICM Gathering, a group of leading-edge knowledge-based companies, Value-Driven Intellectual Capital explains the new, boundary-expanding world of intellectual assets-where translating an innovative idea into bottom-line profits involves a tightly focused strategy with clear directives for making it happen. A blueprint for turning corporate knowledge, know-how, and intellectual property into a sustainable competitive weapon that will build a firm's reputation and market share, this practical, insightful book outlines:
* Basic concepts underlying IC (intellectual capital) and corporate value creation
* The linkage between IC, business strategy, and profits
* The different kinds of value-including qualitative and quantitative -firms realize from their IC
* Activities required to produce the value firms desire from their IC
* Methods for calculating the dollar value of companies-for market capitalization and mergers or acquisitions
* An economic model of an IC company

The book's appendix is a valuable distillation for corporate and financial executives, managers, researchers, and analysts of IC's basic working concepts and definitions, including the principles underlying value creation and value extraction, the concepts and strategies used by successful companies, the sources of value for knowledge companies, and the mechanisms used to convert that value into real profits. And since it is managerial talent that turns intellectual property into business assets, the book provides an arsenal of key concepts, methods, and processes for aligning with and using intellectual property as an active element of a firm's business strategies. It concludes with a discussion of how value is extracted from human capital, focusing on its elusive magnetic core: creativity and productivity. In an era in which firms are increasingly accountable to shareholders and success is judged solely by stock price, knowing how to measure and extract the value of a firm's intellectual assets has become one of the most critical and essential skills needed by CEOs today. Reflecting the most innovative thinking from some of the most sophisticated firms in the world, Sullivan's Value-Driven Intellectual Capital is a manifesto, a clarion call to excellence for any corporate or financial executive, merger and acquisition partner or investor who understands how much future corporate survival and success depends on the simple enduring genius of a good idea and the need to convert those ideas into corporate value.

Visit our Web site at: www.wiley.com/ ... Read more

Reviews (10)

An Excellent Teaching Tool within the Corporate Setting
An important story to tell. Pat's new book is both an eye catcher and recipe for success. "Value Driven" takes the subject matter out the hypothetical and moves it into the real world where the bottom line counts. This is definitely suggested reading for any business manager charged with the responsibility extracting maximum value from the firms intellectual assets or more broadly, intellectual capital.

Written in a down-to-earth fashion, this is the first book of its kind to outline a roll-up-the-sleeves systematic approach to choosing the best options to leverage the firm's intangibles. Dr. Sullivan draws from his own experience as a leading consultant on the subject as well as that of companies who are recognized leaders in intellectual asset management.

As a practitioner, I will use this book within my own firm to help guide our business leaders as they wrestle with how to better manage their IA portfolios in order to achieve maximum shareholder value. A daunting task viewed by many, managing intangibles is made workable, providing a disciplined and systematic approach is adopted as Sullivan describes in his book.

Outstanding and thought provoking
I found this book to be extremely valuable in thinking about intangible assets in a new light. The use of charts and diagrams was especially helpful for me to grasp the value extraction concepts. This book will be valuable for anyone trying to realize value from the intellectual capital within their organization.

Non-Quantitiative & of Limited Value
For individuals actually interested in quantitative measurements of intellectual property value, this book is largely a waste of time. The text is full of a lot of business school "value creation" idealism and has little practical value in my opinion. Indeed, for those really interested in valuing intellectual property and intangible assets, see the associated book by Gordon V. Smith and Russell L. Parr. This text has everything you are looking for and this book is unnecessary.

Good quick Introduction
This book has its good points and its bad points. The good thing is that it is very well written, concise and easy to read. It brings important points to light and is a good start at dealing with a large complex issue. The bad aspect is that the book tends to rely on the experience of the author in developing the models that are at the heart of the book, rather on validated and tested truths.

A good place to start....

An invaluable introduction to IC Management
"In 1999, CEO Magazine and Arthur Andersen hosted a roundtable luncheon for CEOs interested in discussing intellectual capital (IC) and its impact on the firm as we know it. The luncheon drew 17 CEOs representing both manufacturing and service industry companies. All were intrigued by the potential hidden value that the intellectual capital perspective suggests lies untapped within their businesses, but none knew what kinds of value they could obtain from their company's intangible assets or how they might go about it. They just knew that there was hidden value in their companies and that it was somehow wrapped up in the thoughts, skills, innovations, and abilities of their employees. They wanted to learn more about this value: how to harness it, direct it, and extract value from it. This book is written for those CEOs and for anyone else who wants to know how to extract the hidden value that resides within the firm's intellectual capital. As of this writing dozens of firms actively engage in extracting value from their IC. The people directing the activities for these firms have formed a community (called the ICM Gathering) to share their ideas and success stories. With the expectation of a very few proprietary bits of information that could be useful to competitors, these firms are willing to share their knowledge, and this book draws heavily on their experiences. The purpose of this book is to help businesses profit from one of their most important assets, their intellectual capital" (from the Introduction pp.3-4).

In this context, Patrick H. Sullivan divides his book into three major parts as follows:

I. The Relationship Between Intellectual Capital and Corporate Value (Chapters 1-4). In this part, he basically:

* defines and discusses intellectual capital and its importance, and outlines some of the basic concepts underlying corporate value.

* describes a three-dimensional IC framework that reveals the IC aspect of the firm, and outlines the four key elements of the IC framework.

* discusses the kinds of value that intellectual capital provides to the firm, including direct and indirect, offensive and defensive, and internal and external value.

* discusses the ways managers may determine which activities are required to produce the firm's anticipated IC value.

II. Valuing Knowledge Companies (Chapters 5-7). In this part, he basically:

* discusses the concepts that underlie determining the amount of value that intellectual capital has for an organization.

* discusses the quantitative value of knowledge companies in two different kinds of situations: the value as a going concern (the stock market value), and the value in a merger or acquisition scenario.

* discusses the following questions: When determining how much to pay for a knowledge company being acquired, how does the potential purchaser make the calculation? Is the frame of reference an accounting or financial one? Or is it an intellectual capital one?

III. Managing Intellectual Capital (Chapters 8-12). In this part, he basically:

* describes the key elements involved in extracting value from intellectual property, including key decisions and decision-making processes, including who is involved, what information is needed by the decision-makers, what work processes are necessary to provide this information, what databases are needed to store the information, and how each decision will be implemented.

* discusses the similarities and the differences between intellectual property and intellectual asset and the implications this has for the intellectual capital management process.

* describes the relationship between knowledge, knowledge types, and intellectual capital, and introduces the relationship between knowledge and profits, the concept of value creation and value extraction.

* discusses management of the firm's core human capital and how they may be best employed.

* identifies the steps required of companies that want to implement and intellectual capital management capability.

In addition to these three parts, to reinforce the reader's knowledge, he discusses basic intelectual capital management (ICM) concepts and definitions, and provides a brief overview of the evolution of ICM as a working discipline in the appendix.

I highly recommend this invaluable study to all executives and HR practitioners. ... Read more

Book Description

Adopt procedures that ensure financial accountability, eliminate misunderstandings, and protect the organization’s assets and viability

Not-for-profit executives are held accountable for every aspect of their organization, from legal issues, marketing, lobbying, and editorial functions to membership operations, budgeting, and of course, finance. Yet it is impossible for any one executive to give all of these areas all of the attention they need, all of the time. The smooth operation of the organization depends on the development of clear and effective policies and procedures that both reflect the executive’s vision and allow employees to practice them successfully. Edward McMillan’s revised and expanded Model Policies and Procedures for Not-for-Profit Organizations helps executives both strengthen their organization’s financial procedures and assure board members that they are meeting fiduciary responsibilities.

This latest edition of McMillan’s bestselling guide includes over 150 new model accounting and financial policy documents, as well as forms for such areas as internal control, office administration, and risk reduction. McMillan divides his resource into three sections–Internal Financial Statement Formats, The Chart of Accounts, and The Accounting and Financial Policies and Procedures Manual.Some of the new additions to the third and largest section include forms and procedures relating to:

• The Age Discrimination in Employment Act (ADEA)
• Business Interruption Insurance
• Disciplinary Action
• E-mail and Internet Policies
• Nepotism
• Public Examination of Records
• And many other important areas

An associated Web site contains all of the documents found in the book, allowing readers to download and customize them to fit their own organization’s needs. The author also includes a glossary of relevant terms and a full index for handy desk reference.

Not-for-profit financial managers, as well as accountants with not-for-profit clients, will find Model Policies and Procedures for Not-for-Profit Organizations to be an invaluable guide to sound fiscal and organizational structure. ... Read more

Book Description

Business Process Outsourcing is for business leaders who understand the reality of globalization–and understand the consequences of falling behind in a highly competitive marketplace. Business process outsourcing (BPO) offers businesses the opportunity to cut costs for themselves and their customers, as well as establish a meaningful competitive advantage. This book takes a comprehensive look at BPO, revealing how today’s best companies are making it a core business principle. Inside, you’ll find expert guidance on every aspect of BPO:

• Identifying and selecting outsourcing opportunities
• Managing the costs of BPO
• Choosing vendors
• Handling BPO contracts
• Managing the transition to BPO
• Managing the buyer-vendor relationship
• Infrastructure needs and considerations
• Risks and mitigation strategies

Book Description

Intermediate Accounting: Management Decisions and Financial Accounting Reports is the first text on the market that is brief enough to be used in the emerging one-semester intermediate accounting course. Baginski and Hassell teach students what they will need to know as managers: how business decisions affect financial statements. ... Read more

Book Description

Introduction to Managerial Accounting by Folk/Garrison/Noreen is based on the market-leading text, Managerial Accounting, by Garrison and Noreen. However, this is not simply a briefer book with chapters removed; it has been rethought and retooled to meet the needs demanded by the market: a more accessible, yet thorough student-friendly text that satisfies the basic needs of the managerial accounting student without unnecessary depth on advanced topics associated with the follow-up course, cost accounting/cost management. Faculty and students alike will find this new text has retained the hallmark features of the Garrison/Noreen text: author-written supplements; excellent readability; terrific examples; thorough, relevant, and balanced end of chapter material. In sum, this is a book instructors can count on! ... Read more

Book Description

Accounting for Managers explains how accounting information is used by non-financial managers. The book emphasises the interpretation, rather than the construction, of accounting information and encourages a critical, rather than unthinking acceptance, of the underlying assumptions behind accounting. It links theory with practical examples and case studies drawn from real life business situations in service, retail and manufacturing industries. ... Read more

Reviews (1)

katz
This is the best book that money can buy. I am a Chartered Management Accountant (CIMA) student. I bought number of books of this subject and they didn't help me in any way. Finally after much thoughts I bought this book and I am glad that I did. I was able to clear my professional exams without any tutor support and above all I was placed in the 70%+ category. All thanks are due to the author who wrote such a book that takes care to explain every bit of management accounting. This book is best for the following chapters:
1. Process Costing - Can be tricky during first read, however the best read!!!
2. Income effects of alternative cost accumulation systems
3. CVP Analysis - Simple and Effective, the problems are great!!!
4. Measuring Relevant Costs
5. ABC
6. Pricing Decision - The final problems are really advanced
7. Decision making under uncertainity - Doesn't cover much material though
8. Capital Decision 1 and 2
9. Standard Costing 1 and 2 - This is my favorite chapter and the author does a great job here.
10. Inventory accounting
11. Linear Programming - The problems are challenging to anyone who didn't take a course in LP.

Overall a great book for those who are really interested in learing this subject. ... Read more

Book Description

MANAGEMENT ACCOUNTING 2/e is written for the future user of accounting information. While the preparation of accounting information is an important skill, this text focuses on the analysis of the information generated by the accounting system for both planning and control decisions. For this reason, business majors and current and future managers will benefit greatly from the material presented. Accounting majors will also gain a better understanding of how accounting information is used for effective planning and control within all types of organizations.

MANAGEMENT ACCOUNTING 2/e has a conceptual framework that focuses on using accounting information to make decisions that are reinforced through the use of numerical examples.Most textbooks cover concepts in isolation providing only half of the picture- McWatters gives students the big picture of real-world accounting by incorporating decision making in every chapter. The authors of this textbook firmly believe that students learn best when they can relate important concepts to the overall objective of management accounting: helping to achieve customer and organizational value through sound business decision-making. ... Read more

Reviews (1)

Best book for introductory level students
This is the best alternative for those who want to understand what management accounting is about. Traditional books tend to focus on the decision making part (how to find some optimal solution for an accounting problem.). This book adds the control part: how to make a solution come true. The book integrates decision making and control. So often managers forget the control issues, this book explains why that happens, and what you can do.
The book makes you realize that much money can be earned in a consulting career. (This review refers to the 2nd, international edition.) ... Read more

Book Description

• Learn what shared services is–and is not
• Implementation issues of shared services
• Management challenges of shared services
• Technical aspects of shared services, including enabling information technologies
• Best practices of shared services, including how to evaluate implementations

Full of valuable tips, techniques, illustrative real-world examples, exhibits, and best practices, this handy and concise paperback will help you stay up to date on the newest thinking, strategies, developments, and technologies in shared services.

"Shared Services is a business model with which every CEO should be familiar. In today’s complex business environment, even if you’re not using shared services, you’re likely to be serving or being serviced by a company using this model. Bryan Bergeron’s book provides a solid, easily absorbed, and practical overview of shared services. It belongs on every CEO’s bookshelf."
–Aaron Kleiner
Cofounder, MIT Enterprise Forum
CFO, Kurzweil Technologies, Inc. ... Read more

Reviews (1)

Good overview of business models
I'm an MBA student and picked up this book to learn more about shared services. Turns out there's a lot to know. But what I came away with was a better appreciation for the varioius business models out there. The book does a good job of comparing and contrasting the various centralized and decentralized ways of conducting business in corporate america, using real-world companies as examples. In short, I was pleasantly surprised. It'll stay on my bookshelf. ... Read more