Digital library
Textbooks, references and open learning resources.
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Financial Empowerment
Bettina Schneider · University of Regina · 2024
Financial Empowerment is designed for a single-semester introduction to financial planning and decision-making, in order to provide first and second-year students with the necessary financial literacy and skills needed to make sound financial decisions, assess financial risk, and achieve financial success. This textbook attempts to speak to the varied backgrounds, knowledge systems, and experiences of Indigenous and non-Indigenous Canadians by providing Indigenous and non-Indigenous perspectives on personal finance and financial planning using examples and information from Elders, the Canadian financial system, and the economy. Additional OER can be found at https://ctl.uregina.ca/open-education/publications-catalogue
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Creating a circular healthcare economy: Sustainable strategies for a circular healthcare
Bart van Straten; Letizia Alvino; Tim Horeman · TU Delft Open · 2023
Our world is the only planet, as far as we know, which harbors life. The number of humans on our planet has grown tremendously in recent centuries. In 1800 one billion humans occupied our earth; on 15 November 2022, this number reached 8 billion. A result of this growth, the emissions of carbon dioxide (CO2), the primary greenhouse gas emitted by human activities, drastically increased. The increased concentrations of greenhouse gases in our atmosphere foster the long-term increase of our earth’s temperatures, also referred to as global warming. While the earth’s population grew, so did our mass consumption society. After the Second World War humanity witnessed gigantic global economic development with great technological improvements. Computers, laptops, airplanes, tablets and Internet of Things connected humans all over the world. The hunger for plastics and steel grew as all products had to be manufactured in ever-increasing volumes. As the economy developed, our consumption grew apace. The healthcare sector has seen the same increase of consumption. The number of patients grew, and so did the number of single-use medical products. As products become more complex and more different materials were combined., recycling became more difficult. Thus, hospitals transformed into waste factories with ever-growing waste streams. The consumption of (disposable) medical devices takes up scarce raw materials and contributes to the growing CO2 emissions. In this book, Van Straten, Alvino and Horeman present their findings on how to create a sustainable healthcare economy by introducing different circular strategies. In 9 chapters, they present a wide variation of studies as practical cases to show what strategies and actions can be taken in order to implement sustainable strategies for a circular healthcare. This book was written in line with the courses the authors developed at TU Extension School, the open online education edX platform of Delft University of Technology/TU D
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Equilibrium Displacement Models: Theory, Applications, & Policy Analysis
Gary Brester; Joseph Atwood; Michael Boland · University of Minnesota Libraries Publishing · 2023
Applied economists frequently use equilibrium displacement models (EDMs), also termed linear elasticity models, for policy analyses because they can be used to estimate changes in prices and quantities that result from exogenous economic or policy shocks. These models are also widely used to estimate changes in producer and consumer surplus caused by exogenous economic shocks and to quantify the short- and long-term impacts of a variety of economic and regulatory actions across multiple markets. For the first time, a textbook that contains all of the theory and applications of EDMs along with a set of spreadsheet files is available in one place.
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Advanced Macroeconomics: An Easy Guide
Filipe Campante; Federico Sturzenegger; Andrés Velasco · LSE Press · 2021
Macroeconomic policy is one of the most important policy domains, and the tools of macroeconomics are among the most valuable for policy makers. Yet there has been, up to now, a wide gulf between the level at which macroeconomics is taught at the undergraduate level and the level at which it is practiced. At the same time, doctoral-level textbooks are usually not targeted at a policy audience, making advanced macroeconomics less accessible to current and aspiring practitioners. This book, born out of the Masters course the authors taught for many years at the Harvard Kennedy School, fills this gap. It introduces the tools of dynamic optimization in the context of economic growth, and then applies them to a wide range of policy questions – ranging from pensions, consumption, investment and finance, to the most recent developments in fiscal and monetary policy. It does so with the requisite rigor, but also with a light touch, and an unyielding focus on their application to policy-making, as befits the authors’ own practical experience. Advanced Macroeconomics: An Easy Guide is bound to become a great resource for graduate and advanced undergraduate students, and practitioners alike.
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Liquidity, Markets and Trading in Action
Deniz Ozenbas ; Michael Pagano; Robert Schwartz ; Bruce Weber · Springer · 2022
This open access book addresses four standard business school subjects: microeconomics, macroeconomics, finance and information systems as they relate to trading, liquidity, and market structure. It provides a detailed examination of the impact of trading costs and other impediments of trading that the authors call “frictions”. It also presents an interactive simulation model of equity market trading, TraderEx, that enables students to implement trading decisions in different market scenarios and structures. Addressing these topics shines a bright light on how a real-world financial market operates, and the simulation provides students with an experiential learning opportunity that is informative and fun. Each of the chapters is designed so that it can be used as a stand-alone module in an existing economics, finance, or information science course. Instructor resources such as discussion questions, Powerpoint slides and TraderEx exercises are available online.
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International Finance: Theory and Policy
Steve Suranovic · Saylor Foundation · 2010
International Finance Theory and Policy is built on Steve Suranovic's belief that to understand the international economy, students need to learn how economic models are applied to real world problems. It is true what they say, that ”economists do it with models.“ That's because economic models provide insights about the world that are simply not obtainable solely by discussion of the issues. International Finance Theory and Policy develops a unified model of the international macroeconomy. The text provides detailed descriptions of major macroeconomic variables, covers the interest rate parity and purchasing power parity theories of exchange rate determination, takes an exhaustive look at the pros and cons of trade imbalances and presents the well-known AA-DD model to explore the effects of fiscal and monetary policy under both fixed and flexible exchange rates. The models are developed, not by employing advanced mathematics, but rather by walking students through a detailed description of how a model's assumptions influence its conclusions. But more importantly, each model and theory is connected to real world policy issues. The Finance Text has the following unique features: o Begins with an historical overview of the international macroeconomy to provide context for the theory. o Concludes with a detailed discussion of the pros and cons of fixed and floating exchange rate systems. o Provides an extensive look at the issue of trade imbalances. Readers learn techniques to evaluate whether a country's trade deficit (or surplus) is dangerous, beneficial, or benign. o Explains how purchasing power parity is used to make cross country income comparisons. o Offers clear detailed explanations of the AA-DD model. o Applies the AA-DD model to understand the effects of monetary and fiscal policy on GDP, the exchange rate, and the trade balance. International Finance Theory and Policy by Steve Suranovic is intended for a one-semester course in International Finance. After M
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Personal Finance
Rachel Siegel; Carol Yacht · Saylor Foundation · 2009
Personal Finance by Rachel Siegel and Carol Yacht is a comprehensive Personal Finance text which includes a wide range of pedagogical aids to keep students engaged and instructors on track. This book is arranged by learning objectives. The headings, summaries, reviews, and problems all link together via the learning objectives. This helps instructors to teach what they want, and to assign the problems that correspond to the learning objectives covered in class. Personal Finance includes personal finance planning problems with links to solutions, and personal application exercises, with links to their associated worksheet(s) or spreadsheet(s). In addition, the text boasts a large number of links to videos, podcasts, experts' tips or blogs, and magazine articles to illustrate the practical applications for concepts covered in the text. Rachel would love to hear from you. If you have questions about teaching with her book, comments about teaching Personal Finance, or just feedback, feel free to email her at rachelsiegelcfa@hughes.net. This textbook has been used in classes at: Miami University.
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Financial Management for Small Businesses: Financial Statements & Present Value Models
Lindon Robinson; Steven Hanson; J. Black · Michigan State University · 2020
This book is for those whose financial management focus is on small businesses. For you, we adapt the traditional financial management themes emphasized in corporate financial management courses to meet the needs of small businesses. Many financial managers of small businesses come from farms or agribusinesses. Others are interested in working for or starting businesses in the food or retail sectors. In most cases, these businesses aren’t organized as C-corporations impacting things like taxes, depreciation, and legal requirements around compiling and reporting financial data. They are rarely publicly traded which creates unique constraints to raising debt and equity capital and calculating required risk-adjusted returns.
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An Introduction to Cooperation and Mutualism
Michael Boland · University of Minnesota Libraries Publishing · 2017
This textbook introduces readers to the idea of cooperation and mutualism. Cooperatives and mutuals are participatory organizations in which members participate in control and governance, receive economic benefits through patronage refunds or net income, and become owners through equity. These mutual-benefit organizations exist alongside non-profit organizations and investor-benefit organizations through the global economy.
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Legal Aspects of Corporate Management and Finance
Don Mayer; Daniel Warner; George Siedel; Jethro Lieberman · Saylor Foundation · 2012
Legal Aspects of Corporate Management and Finance is an up-to-date textbook that covers key legal issues relating to corporate management and finance. The text is organized to permit instructors to tailor the materials to their particular approach. The authors take special care to engage students by relating law to everyday events with their clear, concise and readable style. After introductory chapters covering the legal environment of business, Legal Aspects of Corporate Management and Finance provides students with context and essential legal concepts relating to contracts, agency law, partnerships, corporations, commercial paper, debtors and creditors. The text provides the vocabulary and legal savvy students will need to talk in an educated way to customers, suppliers, employees, creditors, shareholders, government regulators and other stakeholders — and to their own lawyers.
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A Primer on Sustainable Business
LibreTexts · 2012
Going green, green business, and sustainable business are topics on everyone’s mind. But what does all this mean exactly? A Primer on Sustainable Business answers that question and provides an introduction to the basics you need to know.
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Good Corporation, Bad Corporation: Corporate Social Responsibility in the Global Economy
Guillermo Jimenez; Elizabeth Pulos · Open SUNY · 2016
This textbook provides an innovative, internationally oriented approach to the teaching of corporate social responsibility (CSR) and business ethics. Drawing on case studies involving companies and countries around the world, the textbook explores the social, ethical, and business dynamics underlying CSR in such areas as global warming, genetically modified organisms (GMO) in food production, free trade and fair trade, anti-sweatshop and living-wage movements, organic foods and textiles, ethical marketing practices and codes, corporate speech and lobbying, and social enterprise. The book is designed to encourage students and instructors to challenge their own assumptions and prejudices by stimulating a class debate based on each case study.
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Fundamentals of Global Strategy
Cornelis de Kluyver · Saylor Foundation · 2012
The globalization of the competitive landscape has forced companies to fundamentally rethink their strategies. Whereas once only a few industries such as oil could be labeled truly global, today many—from pharmaceuticals to aircraft to computers—have become global in scale and scope. As a consequence, creating a global competitive advantage has become a key strategic issue for many companies, and students need to possess an understanding of the impact of global strategies on a business. Crafting a global strategy requires making decisions about which strategy elements can and should be globalized and to what extent, and de Kluyver's Fundamentals of Global Strategy can help you illuminate these facts to your students. Fundamentals of Global Strategy poses the following questions for your students to analyze: What markets and/or regions should a company compete in and why? To what degree can and should products and services be standardized? Is it advantageous to adopt a more or less uniform market positioning worldwide? What value-added activities should it keep in-house, outsource, or relocate for competitive advantage? How can competitive responses be most effectively coordinated on a global basis?
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Politische und ökonomische Rahmenbedingungen des Sozial- und Gesundheitswesens in der Schweiz
Konstantin Kehl · Springer · 2023
Das Buch bietet eine kompakte Einführung in die zentralen politischen und ökonomischen Begriffe, Konzepte und Diskurse des schweizerischen Sozial- und Gesundheitswesens. Es spannt den Bogen von den demokratischen Grundsätzen und Eigenheiten des politischen Systems, über die Sozialhilfe, Sozialversicherungen sowie ökonomischen Strukturmerkmale des Gesundheits- und Sozialwesens, bis hin zu Fragen sozialer Ungleichheit und sozialer Gerechtigkeit. Es legt besonderes Augenmerk auf aktuelle Beispiele und Trends, welche professionelles Handeln sowie ein zukunftsweisendes Management beeinflussen.
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Gestión estratégica del talento humano alineado al desarrollo organizacional
César Andrés Guerrero-Velástegui; Ibett Mariela Jácome-Lara; Fernando Neptalí Terán-Guerrero; Edisson Andrés Frias-Pérez · Editorial Grupo AEA · 2025
El presente libro tiene como propósito brindar a estudiantes y profesionales una base conceptual y metodológica para comprender la gestión estratégica del talento humano en las organizaciones actuales. Analiza las características modernas de la gestión de personal y su impacto en las relaciones laborales, utilizando modelos y métodos funcionales para diagnosticar, planificar y controlar el talento humano. Se explora la gestión de recursos humanos desde una perspectiva estratégica, resaltando la importancia del liderazgo y el trabajo en equipo. Se presentan herramientas tecnológicas, como el Mapa de Beer, para mejorar la planificación y control del talento humano, además, se detallan estrategias para la optimización de plantillas y la toma de decisiones con análisis avanzados como el modelo de Markov. En un mundo globalizado, las ventajas competitivas no residen solo en los recursos materiales, financieros o técnicos, sino en la formación y gestión del talento humano. Por ello, este libro busca desarrollar un enfoque sistemático y estratégico que permita diagnosticar, predecir y gestionar eficazmente el talento humano, potenciando el crecimiento organizacional a través del desarrollo del capital humano.
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Gestión Inteligente Sinergias en la Administración
Jazmina Mariela Macias-Loor; Alberto Efraín Prado-Chinga; Evelyn Eugenia Alcívar-Soria · Editorial Grupo AEA · 2024
El libro abarca once capítulos que exploran diversos aspectos de la administración y la organización empresarial en contextos tanto públicos como privados. Inicia con el análisis de la burocracia y las asociaciones dentro de estructuras organizacionales, seguido por una discusión sobre la razón instrumental en la toma de decisiones. Posteriormente, se aborda el desarrollo sostenible y la justicia social, así como la cultura organizacional en asociaciones culturales. Otros capítulos profundizan en la responsabilidad social corporativa en Ecuador, las capacidades administrativas en el sector público, y la formalización del comercio de mariscos. También se analizan factores de motivación y deserción estudiantil, así como estrategias para mejorar la atención al cliente en instituciones públicas. Finaliza con un estudio sobre los "spin-offs" y su rol en la innovación y sostenibilidad en Ecuador.
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Integrando IA en los Nuevos Paradigmas de las Ciencias Económicas y Gestión Empresarial
José Rafael Díaz-Avelino; César Iván Casanova-Villalba; César Estuardo Carrillo-Barragán; María Gabriela Cueva-Jiménez · Editorial Grupo AEA · 2024
El libro aborda la integración de la inteligencia artificial (IA) en diferentes áreas de las ciencias económicas y la gestión empresarial, explorando sus impactos y beneficios. En la introducción, se destaca cómo la transformación digital redefine las estrategias organizacionales y fomenta la innovación continua, mejorando la capacidad de respuesta a las demandas del mercado. Metodológicamente, se utilizan estudios de caso y análisis de datos para ilustrar la aplicación de la IA. Los resultados muestran que, en la contabilidad, la IA automatiza tareas repetitivas, reduce errores y mejora la precisión, permitiendo a los profesionales centrarse en actividades estratégicas. En el ámbito financiero, los algoritmos de trading inteligente aumentan la velocidad y precisión de las transacciones, mejorando la competitividad y la liquidez del mercado. La gestión de riesgos se beneficia de modelos predictivos que anticipan posibles amenazas, mientras que el cumplimiento normativo se fortalece mediante el monitoreo automatizado. En términos de desarrollo sostenible, la IA optimiza la distribución de recursos y mejora la eficiencia energética, contribuyendo a políticas más verdes y equitativas. La conclusión resalta la necesidad de un enfoque ético y transparente en la implementación de IA, para asegurar decisiones justas y responsables.
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Una ventana abierta hacia la calidad total en un mundo globalizado
Carlos Flores-Murillo; Karles Hoffmann-Jaramillo; Alida Vallejo-López; Ana Santamaría-Robles · Editorial Grupo AEA · 2024
En la actualidad, los países de todo el mundo, se encuentran en constante desarrollo de sus empresas, cada una de las cuales, se encuentra en pugna por lograr los más altos estándares de calidad, eficacia y eficiencia, con el fin de posicionarse en las preferencias del público. En un mundo globalizado diversos factores influyen en la competitividad empresarial, la calidad es un valor agregado que da realce a cada entidad, empresa u organización en la prestación de sus servicios. Es fundamental entender que la calidad no solo implica la entrega de un producto o servicio que cumpla con ciertas especificaciones técnicas, sino también brindar una experiencia positiva al cliente. Los cambios en el esquema empresarial mundial, requieren cada vez mayores exigencias para obtener productos de calidad. Alcanzar la máxima productividad y eficiencia en la empresa contribuye a generar éxito y mayores utilidades en la organización. La productividad puede ser vista como un indicador de excelencia y competitividad en el mercado. Todos los sectores de las cadenas productivas deben prestar servicios de calidad ya que impactan directamente en la sociedad e impulsan el crecimiento económico y comercial de un país.
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Normas Internacionales de Información Financiera, su Aplicación Financiera, Contable y Tributaria
Cecilia Navarrete-Zambrano · Editorial Grupo AEA · 2024
El libro se centra en las Normas Internacionales de Información Financiera (NIIF) y su relevancia en el ámbito financiero, contable y tributario. Estas normas buscan garantizar que la información financiera presentada en los estados financieros sea comparable, transparente y de alta calidad, ayudando a los inversores y otros usuarios a tomar decisiones económicas informadas. El libro aborda diversos temas relacionados con las NIIF y NIC, como el marco conceptual para la información financiera, la presentación de estados financieros, instrumentos financieros, arrendamientos, inventarios, estado de flujo de efectivo, impuestos diferidos, propiedad, planta y equipo, entre otros. Es una herramienta esencial para profesionales y estudiantes en el campo de la contabilidad y finanzas que buscan comprender y aplicarlas en su trabajo diario.
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Fronteras del Futuro: Innovación y Desarrollo en Ciencia y Tecnología
William Quinatoa-Chasi; Wilson Cepeda-Valente; Angel Chasi-Chela; Nancy Chasi-Chela · Editorial Grupo AEA · 2024
Se aborda desde una perspectiva multidisciplinaria los desafíos contemporáneos en los campos de la legislación sobre drogas, la innovación pedagógica para la creación de spin-offs universitarios, el impacto económico del tecnoestrés en la productividad académica, y las tendencias evolutivas en las penas y su enfoque hacia la reinserción. A través de un análisis crítico de la legislación sobre drogas, el documento resalta la importancia de considerar la salud y la rehabilitación en lugar de la criminalización. Examina cómo la integración de empresas familiares en la educación universitaria puede fomentar la innovación y el emprendimiento. Destaca los costos ocultos del tecnoestrés en la productividad académica, subrayando la necesidad de estrategias de manejo. Finalmente, discute la evolución de las penas con un enfoque en la reinserción social como medio para mejorar la seguridad pública y reducir la reincidencia.