In this ambitious and sophisticated work, anthropologist Michael Ralph uses the case of Senegal often held to be an exceptional democracy in Africato illustrate the mechanisms of credit and debt enforcement common to the emergence of all nation-states. Each chapter systematically addresses various pillars of what are termed the structures of liability, thereby managing to convey the idea that senses of belonging and exclusion i.e. citizenship, are as influenced by the economic sphere as the supposedly distinct cultural one. Ralph then goes beyond this and attaches it to the national level, i.e. sovereignty, as well, asserting that diplomatic standing in the arena of nation-states is also tied to questions of access and respect on the international credit markets. He argues that no country carries just governance in its essencejustice emerges from clear and reliable methods of accountability. In a world where democracy is adjudicated at the interface between national legislation and international standing in a regime of nations, all citizens of the world play a role in shaping the critical theories and methods required to ensure that protocols for international governance and lending are as accessible and democratic as they purport to be, and that governmentswhoever they may beface strict censure when they are not. This book represents an important intervention into several fields of studies, ranging from African Studies to Economic History to Anthropology."

As one of Africa’s few democracies, Senegal has long been thought of as a leader of moral, political, and economic development on the continent. We tend to assume that any such nation has achieved favorable international standing due to its own merits. In Forensics of Capital, Michael Ralph upends this kind of conventional thinking, showing how Senegal’s diplomatic standing was strategically forged in the colonial and postcolonial eras at key periods of its history and is today entirely contingent on the consensus of wealthy and influential nations and international lending agencies. Ralph examines Senegal’s crucial and pragmatic decisions related to its development and how they garnered international favor, decisions such as its opposition to Soviet involvement in African liberation—despite itself being a socialist state—or its support for the US-led war on terror—despite its population being predominately Muslim. He shows how such actions have given Senegal an inflated political and economic position and status as a highly credit-worthy nation even as its domestic economy has faltered. Exploring these and many other aspects of Senegal’s political economy and its interface with the international community, Ralph demonstrates that the international reputation of any nation—not just Senegal—is based on deep structural biases.

The definitive, must-have guide for the forensic accounting professional Financial Forensics Body of Knowledge is the unique, innovative, and definitive guide and technical reference work for the financial forensics and/or forensic accounting professional, including nearly 300 forensic tools, techniques, methods and methodologies apply to virtually all civil, criminal and dispute matters. Many of the tools have never before been published. It defines the profession: "The Art & Science of Investigating People & Money." It defines Forensic Operators: "...financial forensics-capable personnel... possess unique and specific skills, knowledge, experience, education, training, and integrity to function in the financial forensics discipline." It defines why: "If you understand financial forensics you understand fraud, but not vice versa" by applying financial forensics to all aspects of the financial community. It contains a book-within-a-book Companion Section for financial valuation and litigation specialists. It defines foundational financial forensics/forensic accounting methodologies: FAIM, Forensic Accounting Investigation Methodology, ICE/SCORE, CICO, APD, forensic lexicology, and others. It contains a Reader Lookup Table that permits everyone in the financial community to immediately focus on the pertinent issues.

Civil wars, corporate exploitation, AIDS, and Ebola—but also democracy, burgeoning cities, and unprecedented communication and mobility: the future of Africa has never been more uncertain. Indeed, that future is one of the most complex issues in contemporary anthropology, as evidenced by the incredible wealth of ideas offered in this landmark volume. A consortium comprised of some of the most important scholars of Africa today, this book surveys an intellectual landscape of opposed perspectives in order to think within the contradictions that characterize this central question: Where is Africa headed? The experts in this book address Africa’s future as it is embedded within various social and cultural forms emerging on the continent today: the reconfiguration of the urban, the efflorescence of signs and wonders and gospels of prosperity, the assorted techniques of legality and illegality, lotteries and Ponzi schemes, apocalyptic visions, a yearning for exile, and many other phenomena. Bringing together social, political, religious, and economic viewpoints, the book reveals not one but multiple prospects for the future of Africa. In doing so, it offers a pathbreaking model of pluralistic and open-ended thinking and a powerful tool for addressing the vexing uncertainties that underlie so many futures around the world.

The United States has long epitomized capitalism. From its enterprising shopkeepers, wildcat banks, violent slave plantations, huge industrial working class, and raucous commodities trade to its world-spanning multinationals, its massive factories, and the centripetal power of New York in the world of finance, America has come to symbolize capitalism for two centuries and more. But an understanding of the history of American capitalism is as elusive as it is urgent. What does it mean to make capitalism a subject of historical inquiry? What is its potential across multiple disciplines, alongside different methodologies, and in a range of geographic and chronological settings? And how does a focus on capitalism change our understanding of American history? American Capitalism presents a sampling of cutting-edge research from prominent scholars. These broad-minded and rigorous essays venture new angles on finance, debt, and credit; women’s rights; slavery and political economy; the racialization of capitalism; labor beyond industrial wage workers; and the production of knowledge, including the idea of the economy, among other topics. Together, the essays suggest emerging themes in the field: a fascination with capitalism as it is made by political authority, how it is claimed and contested by participants, how it spreads across the globe, and how it can be reconceptualized without being universalized. A major statement for a wide-open field, this book demonstrates the breadth and scope of the work that the history of capitalism can provoke.

The highly experienced authors of the Essentials of Forensic Accounting define and explain the disciplined approaches to forensic accounting that lead to a thorough knowledge of the varied specialties within forensic accounting. Through illustrative examples and explanations, this book makes abstract concepts come to life for both seasoned professionals and students and it will help them understand and navigate successfully in this multifaceted area. The Essentials of Forensic Accounting is an indispensable resource delivering matchless knowledge to practitioners, financial managers and students in understanding the complex elements and factors that impact the forensic accounting practice areas. This vital reference resource focuses the elements that must come together to effectively diminish the incidence and impact of fraudulent activities. The book addresses the main themes of Professional Responsibilities and Practice Management Fundamental Forensic Knowledge, Laws, Courts, and Dispute Resolution Specialized Forensic Knowledge, Bankruptcy, Insolvency, and Reorganization

Real world applications and professional consensus by nationally recognized valuation experts Filled with a wealth of detail, practice tips, and examples, Financial Valuation: Applications and Models, Third Edition brings together thirty nationally recognized names in the valuation industry hailing from a variety of professional specializations-including accounting, business appraisal, and financial analysis-to provide practitioners with an indispensable reference on various valuation issues. Assembled by valuation authority James Hitchner, these contributors analyze, explain, and collaborate on the most effective valuation procedures to share real-world applications in the field of financial valuations. Written by 30 top experts in business valuations field Provides the valuation theory, the consensus view on application, and then the tools to apply it An all-encompassing valuation handbook that presents the application of financial valuation theory for business appraisers and consultants New chapters on Assessing Risk and Expert Witness Testimony Expands chapter on Cost of Capital Comprehensive in coverage and authoritative in treatment, James Hitchner's Financial Valuation, Third Edition provides trusted, complete business valuation information for CPAs, appraisers, analysts, attorneys, and corporate executives.