Leadership: Theory and Practice. 9th Edition
The Linux Kernel Module Programming Guide
The Linux Kernel Module Programming Guide is a comprehensive and practical resource for developers looking to dive into Linux kernel module development. Written by experienced contributors, this guide covers essential concepts, from writing simple "Hello World" modules to advanced topics like character device drivers, system calls, and synchronization mechanisms. What You Will Learn; - Step-by-step tutorials on module initialization, cleanup, and parameter passing. - Hands-on examples demonstrating file operations, /proc and sysfs interactions, and interrupt handling. - Best practices for debugging, licensing, and writing portable code across kernel versions. - Insights into kernel-space programming, memory management, and device driver development. Whether you're a beginner or an experienced programmer, this book provides the foundational knowledge and practical skills needed to extend the Linux kernel efficiently and safely.
Peter Jay Salzman, Michael Burian, Ori Pomerantz, Bob Mottram, Jim Huang
This book is available under the Open Software License (OSL), which means it is freely available for reading, download, distribution, and modification.
Determinants of Leverage in Ghana: Evidence from listed Manufacturing and Trading Sector Companies
The paper examines the effect net profit, firm size, tangibility, firm growth and risk have on leverage of manufacturing and trading sector companies listed on the Ghana Stock Exchange during the period 2005 to 2014. The paper relied on published financial statements of the listed manufacturing and trading companies for the period. Using a panel regression model, the study found a significant negative relationship between firm size and leverage as well as growth and leverage. Profitability established a negative and insignificant relationship with leverage. An insignificant positive relationship was found between tangibility and leverage and an insignificant positive relationship was also found between risk and leverage. The study suggests listed manufacturing and trading companies should apply the pecking order theory in their capital structure decisions and favor internal source of funds for their financing needs.
Exploring the Effect of Internal Auditors’ Function on Financial Performance of Universal Banks in Ghana
The function of internal auditing cannot simply be overemphasised; hence the need to explore the effect of internal auditors’ functions on the financial performance of Ghanaian universal banks. A quantitative approach design was used. SPSS and Amos software were used to analyse the data. With 200 respondents, factor loadings, reliability, and validity (CR, AVE, and alpha) tests were conducted. Discriminant validity and square root of Average Variance Extracted in the diagonal was also conducted. Finally, via structural equation modelling (SEM), three hypotheses were tested using indicators of t-test, probability values, and beta values to accept or fail to accept the relationships. Preliminary data was gathered by surveying ten Ghanaian universal banks regulated by the Bank of Ghana via survey questionnaires. Overall, there was a favorable and significant correlation between management support and the auditors' competence and independence. It was concluded that the study met the required goal by shedding light on the role of (IA) functions in the financial performance of the Ghanaian banking industry. Hence, auditors' independence, competence, and management support are critical functions of internal auditing for banks to improve their financial gains.
Methods of Environmental Impact Assessment Third Edition
Industrial and Process Furnaces. Principles, Design and Operation
Management Accounting (Springer Texts in Business and Economics)
Peter Schuster, Mareike Heinemann, Peter Cleary
Three Pillars of Organization and Leadership in Disruptive Times Navigating Your Company Successfully Through the 21st Century Business World
Peter Wollmann ,Frank Kühn and Michael Kempf
Recent advances in internal control: Soft control overcoming the limits of hard control
Uncertainties and risks continue to pose a threat to governance and internal control, impeding public sector modernization and essential service delivery. Attempts to develop alternative strategies to meet desired results in highly bureaucratic institutional environments such as the public sector are intensifying because ideas and principles matter. This study advances informal" soft control" as a substitute for formal" hard control" in four dimensions:(a) creates a clear difference between" soft" and" hard" control;(b) designs key determinants of informal" soft" control;(c) limitations of formal" hard" control; and (d) a conceptual framework and hypotheses to support future empirical research and “operationalization” of the proposed constructs. Critical observations imply that the increasing cases of corporate malpractice and consequential non-alignments with best practises in recent times are sufficient evidence to suggest that formal control is incapable of mitigating financial crimes, irregularities, and preventing complex accounting scandals classified as white-collar fraud. The causes of these control failures are attributed to overreliance on" hard control" which primarily works with sanctions and the neglect of informal control mechanisms" soft controls". This condition has limited the ability of auditors to uncover systematic failures of controls that are process-specific, resulting in a partial and incomplete evaluation of internal controls. The study assumed a theoretical approach due to the lack of existing empirical research on “soft control”. However, this observations form a solid theoretical foundation for further discussions. We argue that" tone at the top," …
Peter Yao Lartey, Isaac Gumah Akolgo, Santosh Rupa Jaladi, Selorm Ayeduvor, Stephen Owusu Afriyie