If you read the 'business pages' of a newspaper or if you listen to the financial news on the television or radio, you will often hear terms such as 'liability', 'balance sheet' or 'earnings'. These terms turn up in non-financial contexts as well: 'he was more of a liability than an asset'. If you invest in shares, have a building society account, or sit on a committee of the property company which owns your apartment block, you will receive financial statements every year. If you are a manager in a company, a hospital or a school, you will see accounting information often. This Very Short Introduction provides a guide to understanding and using accounting information. Christopher Nobes explains the main areas of accounting work, from bookkeeping and financial reporting to auditing and management accounting. ABOUT THE SERIES: The Very Short Introductions series from Oxford University Press contains hundreds of titles in almost every subject area. These pocket-sized books are the perfect way to get ahead in a new subject quickly. Our expert authors combine facts, analysis, perspective, new ideas, and enthusiasm to make interesting and challenging topics highly readable.
Financial reporting practices differ widely between countries and this has far-reaching implications for multinational businesses. Over more than a century, there have been attempts to classify countries into groups by similarities of practices. With the recent spread of International Financial Reporting Standards, it might appear that classification is largely of historical interest, but this is not the case, for several reasons explained in this book. Christopher Nobes offers a critical analysis of the many previous accounting classifications, having drawn lessons from other fields of science and social science. Revised and updated to reflect the IFRS era, the book discusses how old classifications are reflected in today’s international differences in practice under IFRS. It concludes with a discussion on the most useful classifications, and how classifications can still be relevant in the era of international standards. This book will be essential for academics, postgraduates and undergraduates in international accounting, accounting theory and to international accounting professionals.
Now in its 14th edition, Nobes and Parker's Comparative International Accounting is a comprehensive and coherent text on international financial reporting. It is primarily designed for undergraduate and postgraduate courses in comparative and international aspects of financial reporting. The book explores the conceptual and contextual found.
Accounting began as a practical activity in response to perceived needs. It has progressed in the same way, adapting to meet changes in the demands made on it. Where the needs differed in different countries, accounting developed in different ways, essentially on the Darwinian principle: useful accounting survived
This significant new work by a prominent medievalist focusses on the period of transition between 1250 and 1550, when the wealth and power of the great lords was threatened and weakened, and when new social groups emerged and new methods of production were adopted. Professor Dyer examines both the commercial growth of the thirteenth century, and the restructuring of farming, trade, and industry in the fifteenth. The subjects investigated include the balance between individuals andthe collective interests of families and villages. The role of the aristocracy and in particular the gentry are scrutinized, and emphasis placed on the initiatives taken by peasants, traders, and craftsmen. The growth in consumption moved the economy in new directions after 1350, and this encouragedinvestment in productive enterprises. A commercial mentality persisted and grew, and producers, such as farmers, profited from the market. Many people lived on wages, but not enough of them to justify describing the sixteenth century economy as capitalist. The conclusions are supported by research in sources not much used before, such as wills, and non-written evidence, including buildings.Christopher Dyer, who has already published on many aspects of this period, has produced the first full-length study by a single author of the 'transition'. He argues for a reassessment of the whole period, and shows that many features of the sixteenth, seventeenth, and eighteenth centuries can be found before 1500.
This research monograph examines whether International Financial Reporting Standards (IFRS) are interpreted and applied in a consistent manner within and across countries, and questions the implicit assumption that accounting convergence will automatically lead to comparability in financial reporting.
This monograph examines the adoption of Anglo-American models of corporate governance and financial reporting in China. It shows how the loose coupling between regulations and actual operations is shaped by the interplay between institutional pressures and organizations conflicts of interest and power dependence within the local context.
The study of materials is a major field of research that supports and drives innovation in technology. Using modern scientific techniques, materials scientists and engineers explore and manipulate materials, and create new ones with remarkable strength and extraordinary optical and electrical properties. In this Very Short Introduction, Christopher Hall looks at a wide range of materials, from steel, wood, and rubber, to gold, silicon, and graphene, describing how materials are used, how their properties arise from their internal structure, and how useful and novel things are made from them. He concludes by looking at how the global scale of materials consumption now threatens the goal of sustainability. ABOUT THE SERIES: The Very Short Introductions series from Oxford University Press contains hundreds of titles in almost every subject area. These pocket-sized books are the perfect way to get ahead in a new subject quickly. Our expert authors combine facts, analysis, perspective, new ideas, and enthusiasm to make interesting and challenging topics highly readable.
This book presents a new comparative theory to explain the divergence between governance systems of Australia, Canada, the United Kingdom, and the United States and explores the theory's ramifications for law and public policy. Bruner argues that regulatory structures affecting other stakeholders' interests - notably differing degrees of social welfare protection for employees - have decisively impacted the degree of political opposition to shareholder-centric policies across the common-law world.
In 1776 Adam Smith (1723-90) wrote The Wealth of Nations , a book so foundational it has led to him being called the 'father of economics'. Today he is associated with the promotion of self-interest, a defence of greed and a criticism of any governmental 'interference' in market transactions which, if left to the 'invisible hand', will produce prosperity and liberty. Yet if Smith is actually read these associations are more a caricature than a faithful portrait. In this Very Short Introduction, Christopher Berry offers a balanced and nuanced view of this seminal thinker, embedding his fierce defence of free trade, competition, and assault on special interests in contemporary European history, politics, and philosophy. As Berry explores, Smith was far more than an economist. His book The Theory of Moral Sentiment, offered a complex account of ethics in the context of human social behaviour. His scope as a professor at the University of Glasgow, a major centre of the Scottish Enlightenment, was extensive. Beyond courses in philosophy and jurisprudence he also gave classes covering history, literature, and language. In addition to his two major works he also wrote a pioneering study of the history of astronomy as an illustration of the motivations that drive humans to seek answers to questions. He produced, again derived from his Glasgow classroom, an analysis of the development of grammar and language. As Christopher Berry shows, Adam Smith was no narrow thinker, but rather one who produced not only one of the greatest books in the history of social science, but also a wide-ranging body of work that remains significant today. ABOUT THE SERIES: The Very Short Introductions series from Oxford University Press contains hundreds of titles in almost every subject area. These pocket-sized books are the perfect way to get ahead in a new subject quickly. Our expert authors combine facts, analysis, perspective, new ideas, and enthusiasm to make interesting and challenging topics highly readable.
From around 900 to 400 BC, the Etruscans were the most innovative, powerful, wealthy, and creative people in Italy. Their archaeological record is both substantial and fascinating, including tomb paintings, sculpture, jewellery, and art. In this Very Short Introduction, Christopher Smith explores Etruscan history, culture, language, and customs. Examining the controversial debates about their origins, he explores how they once lived, placing this within the geographical, economic, and political context of the time. Smith concludes by demonstrating how the Etruscans have been studied and perceived throughout the ages, and the impact this has had on our understanding of their place in history. ABOUT THE SERIES: The Very Short Introductions series from Oxford University Press contains hundreds of titles in almost every subject area. These pocket-sized books are the perfect way to get ahead in a new subject quickly. Our expert authors combine facts, analysis, perspective, new ideas, and enthusiasm to make interesting and challenging topics highly readable.
This ground-breaking book addresses the challenge of regulatory delivery, defined as the way that regulatory agencies operate in practice to achieve the intended outcomes of regulation. Regulatory reform is moving beyond the design of regulation to address what good regulatory delivery looks like. The challenge in practice is to operate a regulatory regime that is both appropriate and effective. Questions of how regulations are received and applied by those whose behaviour they seek to control, and the way they are enforced, are vital in securing desired regulatory outcomes. This book, written by and for practitioners of regulatory delivery, explains the Regulatory Delivery Model, developed by Graham Russell and his team at the UK Department for Business, Energy and Industrial Strategy. The model sets out a framework to steer improvements to regulatory delivery, comprising three prerequisites for regulatory agencies to be able to operate effectively (Governance Frameworks, Accountability and Culture) and three practices for regulatory agencies to be able to deliver societal outcomes (Outcome Measurement, Risk-based Prioritisation and Intervention Choices). These elements are explored by an international group of experts in regulatory delivery reform, with case studies from around the world. Regulatory Delivery is the first product of members of the International Network for Delivery of Regulation.
Every business manager needs intelligence to find suppliers, mobilize capital, win customers and fend off rivals. Obtaining this is often an unplanned, instinctive process. The manager who has a conscious, systematic approach to acquiring intelligence will be better placed to recognize and seize opportunities whilst safeguarding the organization against the competitive risks that endanger its prosperity - and sometimes even its survival. Christopher Murphy's Competitive Intelligence explains: ¢ the theory of business competition ¢ how companies try to get ahead of their rivals ¢ methods of research and sources of information that generate the raw material for creating intelligence ¢ analytical techniques which transform the mass of facts and opinions thus retrieved into a platform of sound, useable knowledge to support informed business decision making. The text includes plenty of examples and experiences from the author's own consulting experience. He draws on a wide variety of disciplines, including literary criticism (or how to read between the lines of company reports, announcements and media stories) and anthropology (understanding corporate culture), as well as the more obvious ones such as financial analysis, management theory and business forecasting techniques. This fusion of insights from many fields of expertise provides a very readable, practical and imaginative framework for anyone seeking to gather and make effective use of market and company data. While focused on the British business environment, the lessons drawn are of universal application, and examples are taken from across the globe. In addition a chapter is devoted to researching industries and companies in other countries. Although primarily concerned with commercial enterprises, many of the principles and techniques will also be of considerable practical relevance to managers in the public sector or not-for-profit organizations. Competitive Intelligence also provides a legal
In March 1996 the Society of Experimental Biology (UK) together with two other international scientific societies, the Australian and New Zealand Society for Comparative Physiology and Biochemistry and the Society for Integrative and Comparative Biology (formally the American Society for Zoology) joined forces with Springer-Verlag, Heidelberg to produce one of the first fully electronic online, peer-reviewed biological journals, Experimental Biology Online. The present product represents the fruits of this joint venture and encapsulates Volumes 1 and 2 of the journal. This will be an ongoing series such that an archival version of the journal will be available to all libraries as well as the on-line version. At the outset this was "new land" for all concerned but the launching of a journal which would cover experimental biology in terms of Animal, Cell and Plant topics was daunting but we all felt that the use of electronic media and the internet would be ideally suited to this purpose.
George Bernard Shaw has been called the second greatest playwright in English (after William Shakespeare) and one of the inventors of modern celebrity as the most famous public intellectual of his time. Beginning in the 1880s, as a critic and as a playwright, he transformed British drama, bringing to it intellectual substance, ethical imperatives, and modernity itself, setting the theatrical course for the subsequent century. That his legacy endures seventy years after his death is testament to the prescience of his thinking and his prolific creativity. This Very Short Introduction looks at Shaw's life, starting with his upbringing in Ireland, and then takes a chronological approach through his works. Considering Shaw's committed antagonism on behalf of a range of socio-political issues; his use of comedy as a mode for communicating serious ideas; and his rhetorical style that pushes conventional boundaries, Christopher Wixson provides an overview of the creative evolution of core themes throughout Shaw's long career. ABOUT THE SERIES: The Very Short Introductions series from Oxford University Press contains hundreds of titles in almost every subject area. These pocket-sized books are the perfect way to get ahead in a new subject quickly. Our expert authors combine facts, analysis, perspective, new ideas, and enthusiasm to make interesting and challenging topics highly readable.
This book is about men and women who neglect and abuse children, physically, emotionally and sexually. A number of key themes emerge: Emotional abuse causes the most long-term harm to children, although combinations of emotional with physical and/or sexual abuse cause the most harm to long-term mental health. Because of the long-term burden which abuse imposes on its victims, it is crucial to intervene effectively with abusers (potential and actual) to prevent them from either beginning abuse, committing further abuse, or entering the victim-to-abuser cycle. Abusers have often experienced physical, emotional or sexual abuse or neglect in their own childhoods. The role of disordered attachments to adult figures in the victim-to-abuser cycle is considered in detail, including ways of effective intervention. Men and women who kill children can be characterized in various ways, and various programmes of intervention can be designed. The cycle of poverty is also considered in detail, a process by which economically poor families beget children who enter a cycle of both economic and psychological poverty, in which risks of all kinds of child abuse and neglect are elevated.
While conducting a tour of the "landlubbers' world" for a bus load of sea creatures, Pirate intercepts school-bound siblings Billy and Heidi and enlists their aid in recovering his hijacked ship from a troupe of mischievous monkey-crabs.
A funny exploration of the most mysterious organ in the human body from the bestselling and award-winning author of Do Not Lick This Book. Hi, I'm your brain. Here are some things you should know about me: I'm about the size of a pineapple. I sit behind your eyes. I look like a big walnut (but gooey). I'm not a computer. So what do I do? Oh, just about everything. A fun-filled book made by brains, about brains, for brains.
Short, illustrated and outrageously funny! When a pirate arrives at Billy and Heidi's door, it's the start of a crazy and unpredictable adventure as they sail their 'fish-finger' house to Itchy Ear Island, and learn all sorts of quirky facts about pirates, parrots and cabbages along the way.
Looking for an introductory text in financial accounting? Then look no further than this book, created by an experienced author team specifically for those with little or no previous knowledge of the subject. With a clear written style this accessible book is unique in teaching financial accounting from a non-country specific perspective, using International Financial Reporting Standards (IFRS) as its framework to explain concepts and standards. Building on the success of the first edition this truly international book continues to draw examples from Europe, the US and beyond, and has been updated to incorporate the extensive changes of the past three years. Key features New! Expanded and amended coverage of group accounting and of financial analysis. Real-life examples are included from a wide range of countries. Activities and 'Why it Matters' boxes integrated throughout each chapter to challenge students and stimulate further interest. End-of-chapter self-assessment questions and answers. Exercises at the close of each chapter. Includes a glossary of terms used in IFRS (and UK and US) accounting. Ideal for undergraduate and MBA students worldwide, taking a first course in financial accounting. (maybe highlight this or put in a separate box?)"This book is particularly timely. It is written extremely clearly. It is unusual in that it takes as its base the International Accounting Standards, which I firmly believe are going to be the worldwide requirements of the future." Sir David Tweedie, Chairman - International Accounting Standards Boards."Refreshing in its breadth and comprehensiveness." Dr Aileen Pierce - University College Dublin.David Alexander is Professor of Accounting and Head of the Department of Accounting and Finance at the University of Birmingham Business School, England.Christopher Nobes is PricewaterhouseCooper's Professor of Accounting at the University of Reading, England. From 1993 to 2001 he was a representative on the board of the International Accounting Standards Committee.
Financial reporting practices differ widely between countries and this has far-reaching implications for multinational businesses. Over more than a century, there have been attempts to classify countries into groups by similarities of practices. With the recent spread of International Financial Reporting Standards, it might appear that classification is largely of historical interest, but this is not the case, for several reasons explained in this book. Christopher Nobes offers a critical analysis of the many previous accounting classifications, having drawn lessons from other fields of science and social science. Revised and updated to reflect the IFRS era, the book discusses how old classifications are reflected in today’s international differences in practice under IFRS. It concludes with a discussion on the most useful classifications, and how classifications can still be relevant in the era of international standards. This book will be essential for academics, postgraduates and undergraduates in international accounting, accounting theory and to international accounting professionals.
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