Contributors draw on a varied set of theories and methods to analyse how a range of actors, processe and issue areas are reframed, redefined, and reconstituted by blockchain technologies.

Primarily geared towards university professors and senior undergraduate and graduate students, this proposed book will be equally pertinent for policy-makers, industry practitioners and the general public.

Given the interdisciplinary perspectives provided, the book will also appeal to students and scholars in a range of disciplines including but also beyond GPE, from business and media studies to sociology and anthropology.

Blending theory and practical detail in manners that will be engaging and educational for non-experts, the book will provide new insights for those familiar with existing debates in global governance.

The book will have international appeal due to the very global nature of CC and the blockchain ecosystem.

Contents page:

Ch. 1 - Introduction: What are blockchains and how are they relevant to governance in the global political economy?

By Malcolm Campbell-Verduyn

Ch. 2 - Moneys at the margins: From political experiment to cashless societies

By Moritz Hütten, Matthias Thiemann

Ch. 3 - The internal and external governance of blockchain-based organizations: Evidence from cryptocurrencies

By Ying-Ying Hsieh, Jean-Philippe (JP) Vergne, Sha Wang

Ch. 4 - The mutual constitution of technology and global governance: Bitcoin, blockchains, and the international anti-money-laundering regime

By Malcolm Campbell-Verduyn, Marcel Goguen

Ch. 5 - Between liberalization and prohibition: Prudent enthusiasm and the governance of Bitcoin/blockchain technology

By Kai Jia, Falin Zhang

Ch. 6 - Cryptocurrencies and digital payment rails in networked global governance: Perspectives on inclusion and innovation

By Daivi Rodima-Taylor, William W. Grimes

Ch. 7 - Governing what wasn’t meant to be governed: A controversy-based approach to the study of Bitcoin governance

By Francesca Musiani, Alexandre Mallard, Cécile Méadel

Ch. 8 - Experiments in algorithmic governance: A history and ethnography of “The DAO,” a failed decentralized autonomous organization

By Quinn DuPont

Ch. 9 - Conclusion: Towards a block age or blockages of global governance?

By Sachin Tendulkar

Reviews:

“This is the first book by an interdisciplinary team of social scientists inquiring into the global governance implications of the block-chain technology. Anyone interested in the intersection of technology and global governance will enjoy reading this book. As a bonus, the book will also help you get prepared for a future change in your local ATM machine and for having coffee with lawyers put out of work by self-executing contracts.” - Peter J. Katzenstein, Walter S. Carpenter, Jr. Professor of International Studies, Cornell University

"Cryptocurrencies have emerged as one of most important innovation in credit creation in the past decade. The global architecture of cryptocurrencies poses major challenges to monetary policy, financial stability and money laundering control. Academics have been slow to grasp the significance of the cryptocurrency revolution: this book is among the first to provide a thorough, comprehensive and yet accessible examination of the challenges posed by the world of Cryptocurrencies." - Ronen Palan, Department of International Politics, City University London

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Business Finance Essentials is a text designed to provide students with an opportunity to learn the fundamentals of business finance without the additional cost of a textbook. This book has been developed with over a decade of classroom use in both face-to-face and online classes at Pittsburg State University. The goal was to create a resource to introduce students to the important elements that go into financial decision making which applies to corporations and their own personal lives in a simple framework. Whether it is learning about time value of money, bonds, capital budgeting or retirement planning, this book should make that process as straight-forward as possible.

With the explosion of Open Educational Resource materials over the past few years, we saw this as a tool that could be made available to faculty as a launching point for their courses. Using a Creative Commons license that allows users to modify it to their needs with their own additions or through adding other resources, it is intended as not the final product, but the starting point. We hope that this process will keep the material current and flexible enough to help students gain not only a better grasp of finance, but also an interest in the field.

Contents page:

I. Main Body

1. Ch. 1 -Introduction to Financial Management

2. Ch. 2 -Financial Statement Analysis

3. Ch. 3 – Time Value of Money

4. Ch. 4 - Valuation and Bond Analysis

5. Ch. 5 -Stocks and Stock Valuation

6. Ch. 6 -The Financial System and Interest Rates

7. Ch. 7 -Risk Analysis

8. Ch. 8 -Introduction to Capital Budgeting

9. Ch. 9 -Mutual Funds, IRAs and 401(k) Plans

10. Ch. 10 -Marginal Cost of Capital

11. Ch. 11 – International Finance

II. Appendix A

12. Financial Tables

III. Appendix B

13. Explanations of Ratios (CH 2)

14. Financial Statement Analysis Guided Tutorial (CH 2)

15. Financial Statements from Walmart and Target (CH 2)

16. Financial Statements for Joe's Gadgets (CH2)

17. Table: Future Value of a $250 per month investment (CH3)

18. Setting up Your Financial Calculator (CH3)

19. TVM 5-Key Approach Guided Tutorials with TI-BAII+ (CH3)

20. TVM 5-Key Approach Guided Tutorial with HP10BII+ (CH3)

21. TVM 5-Key Approach Guided Tutorial with TI-83 or TI-84 (CH3)

22. Bond Rating Scales (CH 4)

23. Efficient Markets Hypothesis (CH 5)

24. Sample of Stock Information (CH 5)

25. Stock Valuation Guided Tutorial with Calculations (CH 5)

26. Observed Correlations, Returns, Standard Deviations and Betas Table (CH 7)

27. Risk and Return Guided Tutorial (CH 7)

28. Flotation Costs (CH10)

29. Table: Correlations, Returns and St. Deviations Across National Equity Markets (CH11)

30. Table: Foreign currency relative to US dollar in 2020 (CH11)

IV. Solutions to Chapter Exercises

31. Solutions to CH 1 Exercises

32. Solutions to CH 2 Exercises

33. Solutions to CH 3 Exercises

34. Solutions to CH 4 Exercises

35. Solutions to CH 5 Exercises

36. Solutions to CH 6 Exercises

37. Solutions to CH 7 Exercises

38. Solutions to CH 8 Exercises

39. Solutions to CH 9 Exercises

40. Solutions to CH 10 Exercises

41. Solutions to CH 11 Exercises

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Why do financial markets see so little risk, while companies that invest in the real economy appear to be much more prudent? How will we fund future pensions when interest on the products that finance them are so low? Where will the trillions of dollars needed to improve and extend infrastructures come from? How should international capital flows be regulated? 

These and other challenges are discussed in this collection of expert opinions on the social, economic and policy perspectives facing international investors, governments, businesses, and citizens worldwide.

Contents page:

OECD Insights: Debate the Issues

Introduction

• The OECD's Business and Finance Outlook looks at the greatest puzzle of today

• The Policy Framework for Investment: What it is, why it exists, how it's been used and what's new

• Do lower taxes encourage investment?

• Rethinking due diligence practices in the apparel supply chain

• Legislation on responsible business conduct must reinforce the wheel, not reinvent it

• When businesses are bad, who you gonna call?

• Don't supply chains: Responsible business conduct in agriculture

• International investment in Europe: A canary in the coal mine?

• In my view: The OECD must take charge of promoting long-term investment in developing country infrastructure

• The growing pains of investment treaties

• The transatlantic trade deal must work for the people, or it won't work at all

• Aiming high: The values-driven economic potential of a successful TTIP deal

• Investment treaties: A renewed plea for multilateralism

• Capital controls in emerging markets: A good idea?

• Making the most of international capital flows

• Overcoming barriers to international investment in clean energy

• Vital statistics: Taking the real pulse of foreign direct investment

• Investing in infrastructure

• We need global policy coherence in trade and investment to boost growth

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Essentials of Financial Management is a compact text delivering the key concepts of finance and financial markets for an introductory course in corporate finance. It is an Open Access e-textbook (paperback edition also available) suitable for students with limited knowledge of finance and financial markets. It answers the main questions of a corporate entity, such as how businesses finance their activities, how they select projects to invest in, the distribution of net cash flow and, of increasing importance, how businesses manage price risk relating to cost of goods sold or a decline in revenue. 

In providing invaluable guidance to finance, management and business students, Essentials of Financial Management employs two main philosophies: that finance is a real-life subject and that finance is a numerical subject, which is why this brilliant e-textbook contains real world examples as well as numerous Excel spreadsheet solutions for students to download and use.

Contents page:

Introduction

1 An Introduction to equity markets

1.1 The benefits of a smooth-running stock exchange

1.2 The efficient market hypothesis

1.3 Ordinary shares

1.4 Preference shares

1.5 Authorised, issued and par values

1.6 An initial public offering

1.7 Stock market indices

1.8 Stock market linkages

1.9 Rights issues

1.10 Stock splits

1.11 Share repurpose

2 Risk versus return

2.1 A primer on the variance of an asset and covariance of a pair of assets

2.2 The mean and variance of a portfolio

2.3 Finding the risk of a three- or more asset portfolio

2.4 Choosing the optimal portfolio

2.5 The risk of large portfolios

2.6 Market risk

2.7 The capital asset pricing model

2.8 The beta of a portfolio

3 The time value of money, the dividend discount model and dividend policy

3.1 The time value of money

3.2 Present values

3.3 Perpetuities and annuities

3.4 Dividend discount model

3.5 The Gordon growth model

3.6 Two-period dividend growth model

3.7 Example with earnings growth

3.8 Real-life dividend policy

4 The valuation of bonds

4.1 Introduction to bonds

4.2 Bond pricing

4.3 The price yield curve

4.4 The risk of default

4.5 Does the yield to maturity change?

4.6 Bond duration

4.7 Characteristics of duration

4.8 Relationship between bond prices and duration

4.9 Bond convexity

5 Investment appraisal

5.1 Introduction to investment appraisal

5.2 The net present value decision rule

5.3 The relationship between NPV and discount rate

5.4 The internal rate of return

5.5 Pitfalls with using the internal rate of return

5.6 The crossover rate

5.7 Payback

6 The weighted average cost of capital

6.1 Determining the appropriate cost of capital

6.2 The cost of debt capital

6.3 The weighted average cost of capital

6.4 Bringing this all together

7 Foreign exchange risk

7.1 Exchange-rate risk and exchange-rate regimes

7.2 How big is the foreign exchange market

7.3 Spot and forward markets and currency quotations

8 An introduction to futures trading and hedging using futures

8.1 Introduction to futures

8.2 Futures positions

8.3 Delivery

8.4 Minimum performance bond requirements

8.5 Hedging with futures contracts

8.6 Basis

8.7 Hedge efficiency

8.8 Airlines hedging price risk

9 Introduction to options

9.1 Option terminology

9.2 Option strategies

9.3 Long call purchase

9.4 Naked call write

9.5 Long put purchase

9.6 Naked put write

9.7 Long and short straddle strategies

9.8 The Black-Scholes option pricing model

9.9 FX options as foreign currency insurance

Solution to activities

Bibliography

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This compilation has been developed by Trina DiGregorio, M.S., Adjunct Professor at Monroe Community Financial Strategy for Public Managers is a new generation textbook for financial management in the public sector. It offers a thorough, applied, and concise introduction to the essential financial concepts and analytical tools that today’s effective public servants need to know. It starts “at the beginning” and assumes no prior knowledge or experience in financial management. 

Throughout the text, Kioko and Marlowe emphasize how financial information can and should inform every aspect of public sector strategy, from routine procurement decisions to budget preparation to program design to major new policy initiatives. They draw upon dozens of real-world examples, cases, and applied problems to bring that relationship between information and strategy to life. 

Unlike other public financial management texts, the authors also integrate foundational principles across the government, non-profit, and “hybrid/for-benefit” sectors. 

Coverage includes basic principles of accounting and financial reporting, preparing and analyzing financial statements, cost analysis, and the process and politics of budget preparation. The text also includes several large case studies appropriate for class discussion and/or graded assignments. 

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This is an adaptation of a book by Glenn Arnold and Suzanne Kyle. This textbook is intended for use in an intermediate financial accounting course, and presumes that students have already completed introductory financial accounting. It has been extensively edited by Fanshawe College. 

Contents page:     

Acknowledgements

About This Book

Ch. 1: Review of Intro to Financial Accounting

• 1.0 Review - Transaction Analysis

• 1.1 Review – Accounting Time Periods

• 1.2 Review – The Trial Balance

• 1.3 Review – Adjusting Entries

• 1.4 Review – The Worksheet

• 1.5 Exercises

Ch. 2: Why Accounting?

• 2.0 Why Accounting?

• 2.1 Definition and Information Asymmetry

• 2.2 Trade-Offs

• 2.3 How Are Standards Set?

• 2.4 The Conceptual Framework

• 2.5 Challenges and Opportunities in Financial Reporting

• 2.6 Conclusion

• 2.8 Chapter Summary

• 2.7 IFRS/ASPE Key Differences

• 2.9 Exercises

Ch. 3: Financial Reports: Statement of Income, Comprehensive Income and Changes in Equity

• 3.0 Financial Reports: Statement of Income, Comprehensive Income and Changes in Equity

• 3.1 Financial Reporting: Overview

• 3.2 Factors that Influence Financial Reports

• 3.3 Financial Statements and Their Interrelationships

• 3.4 Statement of Income and Comprehensive Income

• 3.5 Statement of Changes in Equity (IFRS) and Statement of Retained Earnings (ASPE)

• 3.6 Analysis of Statement of Income and Statement of Changes in Equity

• 3.7 IFRS and ASPE Applicable Standards

• 3.8 Chapter Summary

• 3.9 Exercises

Ch. 4: Financial Reports – Statement of Financial Position and Statement of Cash Flows

• 4.0 Financial Reports – Statement of Financial Position and Statement of Cash Flows

• 4.1 Financial Reporting: Overview

• 4.2 Statement of Financial Position/Balance Sheet

• 4.3 Statement of Cash Flows (SCF)

• 4.4 Analysis

• 4.5 Chapter Summary

• 4.6 Exercises

Ch. 5: Revenue

• 5.0 Revenue

• 5.1 Definition

• 5.2 Revenue Recognition

• 5.3 Applications

• 5.4 Presentation and Disclosure

• 5.5 The Earnings Approach

• 5.6 IFRS/ASPE Key Differences

• 5.7 Chapter Summary

• 5.8 Exercises

Ch. 6: Cash and Receivables

• 6.0 Cash and Receivables

• 6.1 Overview

• 6.2 Cash and Cash Equivalents

• 6.3 Receivables

• 6.4 Cash and Receivables: Analysis

• 6.5 IFRS/ASPE Key Differences

• 6.6 Appendix A: Review of Internal Controls, Petty Cash, and Bank Reconciliations

• 6.7 Chapter Summary

• 6.8 Exercises

Ch. 7: Inventory

• 7.0 Inventory

• 7.1 Definition

• 7.2 Initial Recognition and Measurement

• 7.3 Subsequent Recognition and Measurement

• 7.4 Presentation and Disclosure

• 7.5 Inventory Errors

• 7.6 Estimating Inventory

• 7.7 Inventory Analysis

• 7.8 IFRS/ASPE Key Differences

• 7.9 Chapter Summary

• 7.10 Exercises

Ch. 8: Intercorporate Investments

• 8.0 Intercorporate Investments

• 8.1 Intercorporate Investments: Overview

• 8.2 Non-Strategic Investments

• 8.3 Strategic Investments

• 8.4 Investments Disclosures

• 8.5 Investments Analysis

• 8.6 IFRS/ASPE Key Differences

• 8.7 Chapter Summary

• 8.8 Exercises

Ch. 9: Property, Plant, and Equipment

• 9.0 Property, Plant and Equipment Overview

• 9.1 Definition

• 9.2 Recognition

• 9.3 Measurement at Recognition

• 9.4 Measurement After Initial Recognition

• 9.5 Costs Incurred After Acquisition

• 9.6 IFRS/ASPE Key Differences

• 9.7 Chapter Summary

• 9.8 Exercises

Ch. 10: Depreciation, Impairment, and Derecognition of Property, Plant, and Equipment

• 10.0 Depreciation, Impairment, and Derecognition of Property, Plant, and Equipment

• 10.1 Definition

• 10.2 Depreciation Calculations

• 10.3 Impairment

• 10.4 Derecognition

• 10.5 Presentation and Disclosure Requirements

• 10.6 IFRS/ASPE Key Differences

• 10.7 Appendix A: ASPE Standards for Impairment

• 10.8 Chapter Summary

• 10.9 Exercises

Ch. 11: Intangible Assets and Goodwill

• 11.0 Intangible Assets and Goodwill

• 11.1 Intangible Assets and Goodwill: Overview

• 11.2 Intangible Assets: Initial Recognition and Measurement

• 11.3 Goodwill

• 11.4 Disclosures of Intangible Assets and Goodwill

• 11.5 Analysis

• 11.6 IFRS/ASPE Key Differences

• 11.7 Chapter Summary

• 11.8 Exercises

Solutions to Chapter Exercises

Ch. 1

Ch. 2

Ch. 3

Ch. 4

Ch. 5

Ch. 6

Ch. 7

Ch. 8

Ch. 9

Ch. 10

Ch. 11

Versioning History

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This book was adapted from the Lumen Learning version of Personal Finance , shared under a CC BY-NC-SA license (unless noted otherwise). This open textbook includes resources with both traditional copyright protection and openly licenses created by multiple individuals and organizations — attributions are found at the chapter level.

The Lumen Learning version of Personal Finance is draws heavily from the Saylor edition of Personal Finance shared under a CC BY-NC-SA license. 

Contents page:     

Acknowledgements

About this Book

Module 1: The Math of Money

• 1.1 The Macroeconomy

• 1.2 Terminology

• 1.3 Balance Sheets

• 1.4 Math Review

• 1.4 Optional Videos

• 1.4 Practice Problems

• 1.5 The Time Value of Money I: Single Deposits

• 1.5 Practice Problems

• 1.6 The Time Value of Money II: Multiple Deposits

• 1.7 Practice Problems

Module 2: Debt

• 2.1 Introduction

• 2.2 Credit Cards

• 2.3 Automobiles

• 2.4 Mortgages Part I: Terminology

• 2.5 Mortgages: Part II - Calculations

• Module 2 Practice Problems

Module 3: Investing and Retirement

• 3.1 Investment Basics

• 3.2 Stocks

• 3.3 Bonds

• 3.4 Mutual Funds

• 3.5 Investment Topics

• 3.6 Retirement Planning

• 3.7 Retirement Accounts

• Module 3 Practice Problems

Module 4: Taxes

• 4.1 Non-Income Taxes

• 4.2 Income Tax Terminology

• 4.5 Other Income Taxes

• 4.4 Income Tax Problems

• 4.3 Income Tax Forms

• Module 4 Practice Problems

Module 5: Insurance

• 5.1 Health Insurance

• 5.3 Income Insurances

• 5.2 Property Insurances

• Module 5 Practice Problems

Glossary Terms

Version History

======================================================================================

Our Principles of Accounting textbook (vol. 1 & 2) adheres to the scope and sequence requirements of accounting courses nationwide. We have endeavored to make the core concepts and practical applications of accounting engaging, relevant, and accessible to students. 

Contents page:    (for Volume 1: Financial Accounting)

Ch.1: The Role of Accounting in Society

Ch.2: Introduction to Financial Statements

Ch.3: Analyzing and Recording Transactions

Ch.4: The Adjustment Process

Ch.5: Completing the Accounting Cycle

Ch.6: Merchandising Transactions

Ch.7: Accounting Information Systems

Ch.8: Fraud, Internal Controls, and Cash

Ch.9: Accounting for Receivables

Ch.10: Inventory

Ch.11: Long-Term Assets

Ch.12: Current Liabilities

Ch.13: Long-Term Liabilities

Ch.14: Corporation Accounting

Ch.15: Partnership Accounting

Ch.16: Statement of Cash Flows

Our Principles of Accounting textbook (vol. 1 & 2) adheres to the scope and sequence requirements of accounting courses nationwide. We have endeavored to make the core concepts and practical applications of accounting engaging, relevant, and accessible to students. 

Contents page:      (for Volume 2: Managerial Accounting)

Ch.1: Accounting as a Tool for Managers

Ch.2: Building Blocks of Managerial Accounting

Ch.3: Cost-Volume-Profit Analysis

Ch.4: Job Order Costing

Ch.5: Process Costing

Ch.6: Activity-Based, Variable, and Absorption Costing

Ch.7: Budgeting

Ch.8: Standard Costs and Variances

Ch.9: Responsibility Accounting and Decentralization

Ch.10: Short-Term Decision-Making

Ch.11: Capital Budgeting Decisions

Ch.12: Balanced Scorecard and Other Performance Measures

Ch.13: Sustainability Reporting