This revised edition of Clarke, Dean and Oliver's provocative book tells why accounting has failed to deliver the truth about a company's state of affairs or to give warning of its drift towards failure. A number of well-known cases of corporate collapse from the 1960s to the 1990s and beyond are studied and the recent HIH and One.Tel collapses are examined. Corporate Collapse is essential reading for professional accountants and auditors, company directors and managers, regulators, corporate lawyers, investors and everyone aspiring to join their ranks.
Originally published in 1990, this anthology of articles from the German financial and industrial press, translated into English for this volume, discusses the socio/politico/economic background that was a catalyst for the development of replacement cost accounting ideas in Europe and Anglo-American countries. The contributions to the replacement cost debate contained in this anthology, in general, defended depeciation and cost accumulation based on replacement cost. If industry and the German economy were to prosper in a time of social, economic and political chaos in the immediate post World War I period, replacement cost accounting was considered essential.
This book, first published in 1990, examines the works of Theodore Limberg and Fritz Schmidt and their contribution to the development of the case for replacement price valuations. It analyses which of Limberg's and Schmidt's contributions was the most prominent and whether either was the genesis of an evolutionary development of replacement price valuations. This analysis is apposite. History indicates we will experience further periods of inflation and accompanying debate on the serviceability of accounting proposals to incorporate the financial effects of price and price-level changes.
The Corporation is a major vehicle of business activity worldwide. It incurs social costs and generates benefits that continually change - hence, whether it still provides a net benefit to society is contestable. Evidence-based observations of the last decade of corporate sagas and the role of accounting and auditing, suggests a serious rethink is needed about how commerce is pursued and, in particular, whether the current corporate form has passed its use-by-date. The authors of this new book - including internationally renowned accounting scholars - argue that the two major governance tools of accounting and auditing require major makeovers. Beginning by analyzing the global sweep of deregulation that corporations experienced since 2000, the authors go on to discuss the various scandals and crises that characterized the subsequent period, culminating in yet more calls for further deregulation. Having thoroughly assessed the status quo, they provide a series of urgent recommendations for reforms designed to bring the corporation back to the real world and restore its purpose. This book will be of great interest to students and academics across accounting, business, law and finance, especially more advanced students at undergraduate and postgraduate level.
This volume is dedicated to the life work of Ray Chambers, who was continually seeking ways to stimulate and advance the development of a demonstrably rigorous and serviceable system of accounting. This search for an ideal led Chambers into myriad environments, an aspect of his life exhaustively illustrated in his "Aide Memoire," which forms part of this memorial volume.
Raymond John Chambers was born just over a century ago on 16 November 1917. It is more than fifty years since his first classic, Accounting, Evaluation and Economic Behavior, was published, more than forty since Securities and Obscurities: Reform of the Law of Company Accounts (republished in 1980 as Accounting in Disarray) and over twenty since the unique An Accounting Thesaurus: Five Hundred Years of Accounting. They are drawn upon extensively in this biography of Chambers’ intellectual contributions, as are other of his published works. Importantly, we also analyze archival correspondence not previously examined. While Chambers provided several bibliographical summaries of his work, without the benefits of reviewing and interspersing the text with correspondence materials from the Chambers Archive this study would lack an appreciation of the impact of his early childhood, and nuances related to his practical (including numerous consultancies) and academic experiences. The ‘semi-biographical narrative’ codifies article and editorial length exercises by the authors drawing on parts of the archive related to theory development, measurement and communication. Other parts are also examined. This allows us to respond to those critics who claim his reforms were naive. They further reveal a man of theory and practice, whose theoretical ideas were solidly grounded on observations from his myriad interests and experiences. Many of his practical experiences have not been examined previously. This approach and the first book-length biography differentiates this work from earlier analyses of Chambers’ contribution to the accounting literature. We provide evidence to support the continued push for the reforms he proposed to accepted accounting thought and practice to ensure accounting is the serviceable technology so admired by Pacioli, Da Vinci and many other Renaissance pioneers. It will be of interest to researchers, educators, practitioners and regulators alike.
This book, first published in 1990, examines the works of Theodore Limberg and Fritz Schmidt and their contribution to the development of the case for replacement price valuations. It analyses which of Limberg’s and Schmidt’s contributions was the most prominent and whether either was the genesis of an evolutionary development of replacement price valuations. This analysis is apposite. History indicates we will experience further periods of inflation and accompanying debate on the serviceability of accounting proposals to incorporate the financial effects of price and price-level changes.
Not so many years ago, Making Up: Research in Creative Writing could not have existed. It could not have existed because at the time of its conception in the countries most influencing its birth – that is, in Britain and in Australia – even the mere notion of research through and in creative writing did not formally exist. Since the early 1990s, such research has grown, and it has developed strongly, worldwide. What we value in works of creative writing has long been the subject of discussion. We might value the diversion a work provides. We might feel personally engaged with a work of creative writing because it relates to an emotional state with which we are familiar or one about which we are newly curious. We might value the insights a work of creative writing provides – whether it is knowledge of our own emotional state, or knowledge about medicine, dancing or mechanical engineering, or whatever else. But research through and in creative writing is not only about the works this research produces, it is also, and often primarily, about the explorations a creative writer undertakes. To explore, through creative writing, ideas, a state of mind, concepts, personal or public ideals – research in and through creative writing, such as that seen here in Making Up: Research in Creative Writing, does this and more.
For almost two centuries biblical scholars have operated in the shadow of de Wette's judgement that the books of Chronicles are derived from and (hence?) historically inferior to the books of Samuel - Kings. Without disputing de Wette's historical feel for the unreliability of the Chronicler, Graeme Auld suggests a fresh model for understanding the interrelationships of these two accounts of the Bible's kings: each had supplemented, quite independently of the other, a common inherited text that had told the story of Judah's kings from David to the fall of Jerusalem. He reconstructs and explains this shared source. This fresh study shows that the author of Samuel-Kings was no less partisan than the Chronicler when retelling older traditions of Israel and Judah. Sometimes the two books diverge considerably, as over King Hezekiah. At other times the differences are slighter, yet quite as telling: after forty shared verses of petition in Solomon's prayer at the dedication of the Jerusalem Temple, the version in Kings ends by appealing to the Exodus and mentioning Moses by name; but Chronicles, as often more traditionally, names David and quotes a Psalm.
The Caribbean Basin: An International History provides a study of the entire Caribbean region, including Central America and the Caribbean coast of northern South America. It also offers analysis of: * the role of international intervention * the complex interaction among major world powers in the area * conflicts over colonial possessions and trade routes * Soviet-American confrontation in the Cold War years. Integrating the recent political, social and economic history of the Caribbean with its miltary and diplomatic past, this book charts the region's emergence from colonialism during the course of the twentieth century.
If you are a fan of British police procedurals, add Shame the Devil to your must-read list.' ⭐⭐⭐⭐⭐ Reader Review Sometimes catching a killer means looking close to home... A young father is stabbed to death on his front doorstep in East London. Kieran Judd was a well-liked sports coach and family man, so why would he be targeted for such a brutal death? D.I. Matthew Denning and D.S. Molly Fisher are quickly thrown into an investigation with no leads to follow ... and when the body of respectable schoolteacher Susan Elliot is discovered, her murder mirroring that of Kieran’s, the case gets even more complex. Faced with two murders with no obvious motive, East London Met worry that a random serial killer stalks their streets. But as Denning and Fisher uncover a dark secret linking the two victims, they are sent spiralling into an investigation in which exposing the truth will bring them directly into the sights of a killer with nothing to lose... A gripping, twisty London-set detective novel that will thrill fans of Peter James, Line of Duty and Robert Bryndza. Readers are loving Shame the Devil: ‘Suspense, intrigue, action, murder, and great police work!...had me glued to my e-reader!’ Reader Review ‘One of the best books I have read recently... keeps you guessing up to the end.’ ⭐⭐⭐⭐⭐ Reader Review ‘Lots of twists and red herrings to keep me guessing and turning the pages.’ Reader Review ‘A complex thriller...so many twists and turns that you have no clue who's behind it all until that big reveal’ Reader Review ‘With a well-drawn cast of characters, threads aplenty and a swiftly moving narrative, this is a gripping procedural.’ Reader Review ‘A fast-paced police procedural with plenty of twists to keep you engrossed from start to finish... I loved this book.’ Reader Review ‘I thought the whole story was amazing. I honestly didn’t want this book to end.’ ⭐⭐⭐⭐⭐ Reader Review Praise for the Denning and Fisher series: ‘Absolutely fantastic! I honestly could not put this book down.’ ⭐⭐⭐⭐⭐ Reader Review ‘Starts with a bang and holds your attention throughout...keeps you guessing who the killer is.’ ⭐⭐⭐⭐⭐ Reader Review ‘If you love police procedurals, you’ll love this. It’s gritty, it’s down to earth, it’s well written and it’s real.’ ⭐⭐⭐⭐⭐ Reader Review ‘Gripping and entertaining...A complete edge of your seat read!’ ⭐⭐⭐⭐⭐ Reader Review ‘A fabulous thriller! Graeme Hampton as always manages to create a twisty, tense story.’ ⭐⭐⭐⭐⭐ Reader Review ‘A fantastic police procedural - a great plot, well-drawn characters and terrific pacing.’ ⭐⭐⭐⭐⭐ Reader Review ‘A great thriller with some fun twists that will keep readers on their toes’ ⭐⭐⭐⭐⭐ Reader Review ‘Started with a bang and just kept going! The twists kept coming, I couldn’t put it down.’ ⭐⭐⭐⭐⭐ Reader Review
Don Tillman, professor of genetics, has never been on a second date. He is a man who can count all his friends on the fingers of one hand, whose lifelong difficulty with social rituals has convinced him that he is simply not wired for romance. So when an acquaintance informs him that he would make a "wonderful" husband, his first reaction is shock. Yet he must concede to the statistical probability that there is someone for everyone, and he embarks upon The Wife Project. In the orderly, evidence-based manner with which he approaches all things, Don sets out to find the perfect partner. He sets up a project designed to find him the perfect wife, starting with a questionnaire that has to be adjusted a little as he goes along. She will be punctual and logical, most definitely not a barmaid, a smoker, a drinker, or a late-arriver. Then he meets Rosie Jarman, who is everything he's not looking for in a wife. Rosie is all these things. She is also beguiling, fiery, intelligent, and on a quest of her own. She is looking for her biological father, a search that a certain DNA expert might be able to help her with. Don's Wife Project takes a back burner to the Father Project and an unlikely relationship blooms, forcing the scientifically minded geneticist to confront the spontaneous whirlwind that is Rosie, and the realization that love is not always what looks good on paper
Facets of Wuthering Heights is a collection of essays by one author concerned to throw critical light on several different facets of Emily Brontë’s masterpiece, Wuthering Heights. Although three of the essays deal partly with the historical background to the novel, the collection as a whole seeks to draw attention to Emily Brontë’s remarkable versatility as a novelist by, for example, implicitly pointing up the skill with which she has constructed the plot, the inventiveness with which she has created an astonishing variety of characters, and the brilliance with which she has made structural use of her central themes. This book is intended to encourage readers to take a fresh look at Wuthering Heights as a work of art which, far from deserving to be read merely for its extraordinary treatment of love, is, in fact, eminently notable for its author’s objective and dispassionate portrayal of a particular society and a particular set of individuals in late eighteenth-century England and beyond.
This comprehensive treatment of the environmental history of northern North America offers a compelling account of the complex encounters of people, technology, culture, and ecology that shaped modern-day Canada and Alaska. From the arrival of the earliest humans to the very latest scientific controversies, the environmental history of Canada and Arctic North America is dramatic, diverse, and crucial for the very survival of the human race. Packed with key facts and analysis, this expert guide explores the complex interplay between human societies and the environment from the Aleutian Islands to the Grand Banks and from the Great Lakes to the Arctic Islands How has the challenging environment of America's most northerly regions—with some areas still dominated by native peoples—helped shape politics and trade? What have been the consequences of European contact with this region and its indigenous inhabitants? How did natives and newcomers cope with, and change this vast and forbidding territory? Can a perspective on the past help us in grappling with the conflict between oil exploration and wilderness preservation on the North Slope of Alaska? Part of ABC-CLIO's Nature and Human Societies series, this unique work charts the region's environmental history from prehistory to modern times and is essential reading for students and experts alike.
A socially awkward genetics professor who has never been on a second date sets out to find the perfect wife, but instead finds Rosie Jarman, a fiercely independent barmaid who is on a quest to find her biological father. Reprint.
Much has been written on how temples are constructed or reconstructed for reviving local religious and communal life or for recycling tradition after the market reforms in China. The dynamics between the state and society that lie behind the revival of temples and religious practices initiated by the locals have been well-analysed. However, there is a gap in the literature when it comes to understanding religious revivals that were instead led by local governments. This book examines the revival of worship of the Chinese Deity Huang Daxian and the building of many new temples to the god in mainland China over the last 20 years. It analyses the role of local governments in initiating temple construction projects in China, and how development-oriented temple-building activities in Mainland China reveal the forces of transnational ties, capital, markets and identities, as temples were built with the hope of developing tourism, boosting the local economy, and enhancing Chinese identities for Hong Kong worshippers and Taiwanese in response to the reunification of Hong Kong to China. Including chapters on local religious memory awakening, pilgrimage as a form of tourism, women temple managers, entrepreneurialism and the religious economy, and based on extensive fieldwork, Chan and Lang have produced a truly interdisciplinary follow up to The Rise of a Refugee God which will appeal to students and scholars of Chinese religion, Chinese culture, Asian anthropology, cultural heritage and Daoism alike.
This volume collects together a wealth of material ranging from verse parodies originally published in pamphlet form, to longer works such as P.G. Patmore's parodies of the works of Byron, Lamb and Hazlitt.
After discussing Lavater's place in eighteenth-century German letters and his importance in the history of Western physiognomy, Dr. Tytler examines the literary portrait in the modern novel and suggests that the development of techniques of character description and the growth of observational powers of narrators and characters alike, as manifest in fiction from the 1790s onward, may be more fully appreciated when considered in the light of the physiognomical background previously delineated. Originally published in 1982. The Princeton Legacy Library uses the latest print-on-demand technology to again make available previously out-of-print books from the distinguished backlist of Princeton University Press. These editions preserve the original texts of these important books while presenting them in durable paperback and hardcover editions. The goal of the Princeton Legacy Library is to vastly increase access to the rich scholarly heritage found in the thousands of books published by Princeton University Press since its founding in 1905.
Details the late artist's life from 1986 to 1995, from being dropped from his record label following years of addiction, health ailments, and lackluster music sales to a revival of his career with the album, "American Recordings.
What does it mean to call Western society 'secular'? What is 'secularism'? And how should we understand the concept of 'secularism' in international relations, particularly the clash between radical Islam and the West? The Latin term from which the word 'secular' is derived - 'saeculum' - means 'generation' or 'age', and came to mean that which belongs to this life, to the here and now, in this world. It is widely used as a shorthand for the ideology which shapes contemporary society without reference to the divine.However, according to Graeme Smith, 'secularism' represents a great deal more. He offers a radical reappraisal of the notion of secularism and its history, beginning with the Greeks and proceeding to modernity and the contemporary period. The assumption that the West is becoming increasingly secular is often unquestioned. By contrast, Dr Smith discerns a different kind of society: one informed by a historical legacy which makes sense only when it is appreciated that it is religious. Secularism was born of Christianity. Daringly - and very originally - Smith argues that it is impossible to understand the idea of the secular without appreciating that, at root, it is Christian. "A Short History of Secularism" will fundamentally reshape discussions of western culture, religion and politics. It will have strong appeal to students of religion, political philosophy, and the history of ideas.
In facing the question ‘who runs the universities’, the authors have carried out over a period of years an extensive programme of interviews, both formal and informal, as well as a detailed study of documents. Their findings are written up in the language of politics – in terms of power, authority, influence, regulation and decision making. The result is thus of value both to those with a practical interest in universities and to those with a more theoretical interest in politics or organisational behaviour.
Edelgard Mahant and Graeme Mount examine details of White House policy from 1945 to the 1980s to assess the extent to which the United States could be said to have had a Canada policy. They challenge the popular nationalist view that Canada has been treated as peripheral and dependent, but also counter the opposing view that Washington has respected Canadian advice and benefitted from it. Instead, they argue that for the most part Canada has mattered little in Washington and that America's Canada policy is largely an ad hoc affair.
The highly anticipated sequel to the New York Times bestselling novel The Rosie Project, starring the same extraordinary couple now living in New York and unexpectedly expecting their first child. Get ready to fall in love all over again. Don Tillman and Rosie Jarman are back. The Wife Project is complete, and Don and Rosie are happily married and living in New York. But they're about to face a new challenge because-- surprise!--Rosie is pregnant. Don sets about learning the protocols of becoming a father, but his unusual research style gets him into trouble with the law. Fortunately his best friend Gene is on hand to offer advice: he's left Claudia and moved in with Don and Rosie. As Don tries to schedule time for pregnancy research, getting Gene and Claudia to reconcile, servicing the industrial refrigeration unit that occupies half his apartment, helping Dave the Baseball Fan save his business, and staying on the right side of Lydia the social worker, he almost misses the biggest problem of all: he might lose Rosie when she needs him the most. Graeme Simsion first introduced these unforgettable characters in The Rosie Project, which NPR called "sparkling entertainment along the lines of Where'd You Go Bernadette and When Harry Met Sally." The SanFrancisco Chronicle said, "sometimes you just need a smart love story that will make anyone, man or woman, laugh out loud." If you were swept away by the book that's captivated a million readers worldwide, you will love The Rosie Effect"--
In this updated edition of the highly acclaimed Tour de France, Graeme Fife sets the 2015 race in the context of the event's remarkable history, which stretches back to July 1903. Named one of the top 5 sports books of the year by both the Times and the Independent, this meticulously researched guide has a pacy narrative which paints an irresistible portrait of this extraordinary competition and a colourful picture of the men who have given the Tour its enduring universal appeal. Tour de France : The History, The Legend, The Riders is laced with tales of great solo performances, amazing fortitude, terrible misfortune and magnificent triumphs, and will include the stories behind the headlines of the 2015 race.
This is a compelling look at the current state and future direction of creative writing by a preeminent scholar in the field. Explores the practice of creative writing, its place in the world, and its impact on individuals and communities Considers the process of creative writing as an art form and as a mode of communication Examines how new technology, notably the internet and cell phones, is changing the ways in which creative work is undertaken and produced Addresses such topics as writing as a cultural production, the education of a creative writer, the changing nature of communication, and different attitudes to empowerment
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