Financial and Managerial Accounting: The Basis for Business Decisions continues to offer a solid foundation for students who are learning basic accounting concepts. Known for giving equal weight to financial and managerial topics, the authors emphasize the need for a strong foundation in both aspects of accounting. Hallmarks of the text - including the solid Accounting Cycle Presentation, managerial decision making, relevant pedagogy, and high quality, end-of-chapter material—have been updated throughout the book.
Providing an analysis of authoritative GAAP literature contained in Level A of the GAAP hierarchy, this resource discusses each pronouncement in a comprehensive format that makes it easy to understand and apply.
The Power of Design offers an introduction and a practical guide to product innovation, integrating the key topics that are necessary for the design of sustainable and energy-efficient products using sustainable energy technologies. Product innovation in sustainable energy technologies is an interdisciplinary field. In response to its growing importance and the need for an integrated view on the development of solutions, this text addresses the functional principles of various energy technologies next to the latest design processes and innovation methods. From the perspective of product applications, the book provides clear explanations of technologies that are significant for product integration, such as batteries, photovoltaic solar energy, fuel cells, small wind turbines, human power, energy saving lighting, thermal energy technologies in buildings, and piezoelectric energy conversions. The design processes and innovation methods presented in this book include various approaches ranging from technical, societal and creative methods that can be applied in different stages of the design process. Other features include: a methodological approach, enabling readers to easily apply the theory to their research projects and to the actual design of sustainable products with energy technologies discussion on interaction design and smart grid interventions colour photographs that illustrate the final products numerous case studies of product development projects and concepts in practice, enabling readers to understand and design energy-efficient products in several different markets a companion website containing useful information about the cases and an additional design cases with sustainable energy technologies The Power of Design provides a comprehensive and visually-appealing opening into the subject for third and fourth year students, postgraduates, and professionals in the areas of energy, environment, product design and engineering
Important Notice: The digital edition of this book is missing some of the images or content found in the physical edition.The gold standard for midwives and students is back with Varney’s Midwifery, Fifth Edition. New to this edition are chapters describing the profession of midwifery, reproductive physiology, clinical genetics, and support for women in labor. Interwoven throughout is information on primary care, gynecology, maternity care, and neonatal care. With chapters written by a variety of expert midwives and an increased emphasis on reproductive anatomy and physiology, this new edition assists students and clinicians in understanding not only what to do but why. Updated to reflect evidence-based care, this edition also discusses the pathophysiology of various conditions in the context of normal changes in the reproductive cycle. Also included are numerous new anatomical and clinical illustrations.
This book explores goal-oriented action and describes the variety of options offered by strategic management in guiding public organisations. The book is based on the idea that planning is only one option in orienting the functioning of public organisations and applies resource-based and network studies to the public sector. Whilst most of the existing literature on strategic management relates to local government, this book examines developments within central governments and public agencies external to government hierarchies. The book also addresses the strategic distinction between politics and administration often neglected by existing research, and illustrates the connection between goal setting and actual performance of government organisations.
The Harvey Society was founded in 1905 by thirteen New York scientists and physicians with the purpose of forging a "closer relationship between the purely practical side of medicine and the results of laboratory investigation." The Society distributes scientific knowledge in selected areas of anatomy, physiology, pathology, bacteriology, pharmacology, and physiological and pathological chemistry through public lectures, which are published annually. Series 94, 1998-1999 covers themes in neurogenetic studies, the role of tyrosine phosphorylation in cell growth and disease, the biology of the epidermis and its appendages, and the phenotypic diversity of monogenic disease.
The refereed series ZMO-Studien publishes monographs and edited volumes which mirror the interdisciplinary research programme and approach of the Leibniz-Zentrum Moderner Orient.
An integrated overview of hearing and the interplay of physical, biological, and psychological processes underlying it. Every time we listen—to speech, to music, to footsteps approaching or retreating—our auditory perception is the result of a long chain of diverse and intricate processes that unfold within the source of the sound itself, in the air, in our ears, and, most of all, in our brains. Hearing is an "everyday miracle" that, despite its staggering complexity, seems effortless. This book offers an integrated account of hearing in terms of the neural processes that take place in different parts of the auditory system. Because hearing results from the interplay of so many physical, biological, and psychological processes, the book pulls together the different aspects of hearing—including acoustics, the mathematics of signal processing, the physiology of the ear and central auditory pathways, psychoacoustics, speech, and music—into a coherent whole.
dependence and, second, to inform about prevention, harm minimiza tion, treatment and control, in order that professionals can identify, assess and work with different kinds of drug misusers. It also aims to give information about the wide range of multidisciplinary and special ist professionals who can contribute in this field. BACKGROUND The ancient Greek word for drug has three meanings: a cure or remedy, a poison and a magical charm. This book will consider these meanings in the modern sense: drugs as medication and as a solution to problems; drugs as dangerous to health; and drugs as magical and hedonistic. In the recent past, policy and practice guidelines have often been based on a misunderstanding of the diversity and complexity of drug misuse. Professionals have confused different types of drug misuse and/ or attempted to compress all types into one narrowly defined cate gory, i.e. all drugs are good or bad. This is the first mistake: it is prefer able to go right back to the ancient Greeks and try to understand the range of different effects of drugs on different people. Practitioners first of all need to understand the complexity of drug misuse in order to develop realistic concepts and construct useful cate gories for assessment. After this, they are in a position to identify clearly the main risks and problems in the different categories and so to deter mine which type of intervention is most appropriate.
This industrially relevant resource covers all established and emerging analytical methods for the deformulation of polymeric materials, with emphasis on the non-polymeric components. Each technique is evaluated on its technical and industrial merits. Emphasis is on understanding (principles and characteristics) and industrial applicability. Extensively illustrated throughout with over 200 figures, 400 tables, and 3,000 references.
Concentrating on the natural science aspects of forensics, top international authors from renowned universities, institutes, and laboratories impart the latest information from the field. In doing so they provide the background needed to understand the state of the art in forensic science with a focus on biological, chemical, biochemical, and physical methods. The broad subject coverage includes spectroscopic analysis techniques in various wavelength regimes, gas chromatography, mass spectrometry, electrochemical detection approaches, and imaging techniques, as well as advanced biochemical, DNA-based identification methods. The result is a unique collection of hard-to-get data that is otherwise only found scattered throughout the literature.
The dynamics of internal changes in China – whether these changes impact its national economy or its political order and distribution of power – have imminent influence on its relations with the rest of the world. The important, and perhaps less treated, question vis-à-vis China’s rise is how and to what extent do internal changes in China affect its external behavior and thus its relations with the current world hegemon, the United States. In addition, this publication asks what the clash of two politically, culturally and economically different internal orders of the US and China will mean for their future interactions in the twenty-first century. The aim of this publication is not to measure and encompass the entirety of the posed question, but rather to provide an incursion into this problem through two specific case studies – one focusing on the interactions of two distinct political cultures and the other on the economic, geopolitical and ideological interplay of the US and China on the African continent. As will be demonstrated, incompatible as the two regimes and their respective foreign policies may seem, they will not necessarily predestine conflicts in mutual relations. As America can well coexist with China even if it does not meet the Western standards of a liberal democracy, so does the competition in Africa between these two major powers not have to amount to a zero-sum game. At the end of the day, both countries might meet halfway in their respective political interactions.
The prison system was one of the primary social issues of the Victorian era and a regular focus of debate among the period?s reformers, novelists, and poets. Stones of Law, Bricks of Shame brings together essays from a broad range of scholars, who examine writings on the Victorian prison system that were authored not by inmates, but by thinkers from the respectable middle class. Studying the ways in which writings on prisons were woven into the fabric of the period, the contributors consider the ways in which these works affected inmates, the prison system, and the Victorian public. Contesting and extending Michel Foucault's ideas on power and surveillance in the Victorian prison system, Stones of Law, Bricks of Shame covers texts from Charles Dickens to Henry James. This essential volume will refocus future scholarship on prison writing and the Victorian era.
Although budgetary institutions are very diverse, both between and within countries, this text identifies key elements in the budgetary process common to all forms of representative government. It develops a step-by-step model that can be used to explain, predict and analyze budgetary decisions.
Christian faith depends upon the resurrection of Jesus, but the claim about Jesus' resurrection is, nevertheless, disputed. This book, written by a New Testament scholar and a systematic theologian in conjunction, develops the conditions for the claim. It carefully analyzes the relevant texts and their possible interpretations and engages with New Testament scholarship in order to show nuances and different trajectories in the material. The picture emerging is that the New Testament authors themselves tried to come to terms with how to understand the claim that Jesus had been resurrected from the dead. But the book does not stop there: by also asking for the experiential content that gave rise to the belief in the resurrection. Sandnes and Henriksen argue that there is no such thing as an experience of the resurrection reported in the New Testament--only experiences of an empty tomb and appearance of Jesus, interpreted as Jesus resurrected. Hence, resurrection emerges as an interpretative category for post-Easter experiences, and is only understandable in light of the full content of Jesus' ministry and its context.
Investigates the impact that certain globalizing practices have on European and American universities. Due to dwindling resources and the ideology of privatization, universities are becoming more corporatized and managerial. The authors investigate the consequences of these changes on the lives of academics and analyze how globalizing practices such as managerialism, accountability, and employment flexibility penetrate different universities. Globalization is a contested term. It exists in the form of an integrated world economy and global communication networks. Along with this material world, politicians have created a neoliberal ideology that exhorts nation states to open up their economies to free trade, reduce their public sector, and allow market forces to reshape their public agencies. In effect, this means a reduced role for government, lower taxes, and diminishing funds for public institutions like universities. The underlying thesis of this book is that globalization is not an inexorable force. All nations need to debate its consequences. The authors analyze how globalizing practices are penetrating universities. Are they creating a certain uniformity? Are academics adapting to or resisting particular globalizing practices? The premise at the beginning of the study was that European universities were responding differently to globalizing practices than Anglo-American universities. This premise was confirmed as some universities saw certain globalizing practices as inevitable and other universities resisted them. The authors asked academics and key managers how their funding had changed, and which accountability mechanisms their universities adopted. They also investigated the use of the Internet in their teaching. They found differences between European and American universities in their approach to permanent employment. The French and Norwegian universities were maintaining many of their traditional values and only the Dutch university showed some movement towards the globalizing practices, which American universities were more readily adopting.
As the touchstone for practicing perianesthesia nurses for 25 years, PeriAnesthesia Nursing: A Critical Care Approach, 5th Edition is the only book on the market that provides comprehensive clinical content specifically tailored to perianesthesia nurses. The book integrates nursing and pharmacologic interventions with detailed pathophysiology. Focusing on research, documentation, and psychosocial considerations, PeriAnesthesia Nursing: A Critical Care Approach is your complete resource for preparation for ASPAN certification and clinical practice. Includes the latest important information on the current policies and issues in the perianesthesia nursing field, including bioterrorism, managed care implications, and legal and ethical issues. Nursing and pharmacologic interventions integrated with in-depth coverage of pathophysiology provide a more comprehensive look at disease and treatment. Detailed discussions of the many types of anesthetic agents, including regional anesthesia agents, cover the physiology of action and the appropriate nursing interventions to be anticipated in the PACU keep you fully prepared for any situation. Coverage of special considerations for patients with conditions such as malignant hyperthermia, substance abuse, sickle cell anemia, and cardiac arrest help you provide better care for patients with these conditions. Editor of the Journal of PeriAnesthesia Nursing and author of Practical Guide to Moderate Sedation/Analgesia, Jan Odom-Forren teams with Cecil B. Drain to provide an even deeper look into perianesthesia nursing. Five distinct and comprehensive sections -- concept overview, anatomy and physiology, pharmacology, nursing care, and special considerations -- make this text 5 books in 1. Four new chapters on Infection Control in the PACU, Research, Postanesthesia Care Complications, and Care for the Intensive Care Patient in the PACU cover the latest hot topics in perianesthesia nursing. Expanded chapters now cover patient safety using simulations, blood component therapy, guidelines for patient education and discharge planning, and continuous epidurals for even more information on topics you need to know. Over 100 illustrations and vibrant two-color design portray key perianesthesia techniques and principles, plus relevant anatomy and physiology. Each chapter now includes a chapter overview, glossary of key terms with definitions, a chapter summary, and a references/bibliography section.
In his new book, Michal Jan Rozbicki undertakes to bridge the gap between the political and the cultural histories of the American Revolution. Through a careful examination of liberty as both the ideological axis and the central metaphor of the age, he is able to offer a fresh model for interpreting the Revolution. By establishing systemic linkages between the histories of the free and the unfree, and between the factual and the symbolic, this framework points to a fundamental reassessment of the ways we think about the American Founding. Rozbicki moves beyond the two dominant interpretations of Revolutionary liberty—one assuming the Founders invested it with a modern meaning that has in essence continued to the present day, the other highlighting its apparent betrayal by their commitment to inequality. Through a consistent focus on the interplay between culture and power, Rozbicki demonstrates that liberty existed as an intricate fusion of political practices and symbolic forms. His deeply historicized reconstruction of its contemporary meanings makes it clear that liberty was still understood as a set of privileges distributed according to social rank rather than a universal right. In fact, it was because the Founders considered this assumption self-evident that they felt confident in publicizing a highly liberal, symbolic narrative of equal liberty to represent the Revolutionary endeavor. The uncontainable success of this narrative went far beyond the circumstances that gave birth to it because it put new cultural capital—a conceptual arsenal of rights and freedoms—at the disposal of ordinary people as well as political factions competing for their support, providing priceless legitimacy to all those who would insist that its nominal inclusiveness include them in fact.
Anthropologists widely agree that identities--even ethnic and racial ones--are socially constructed. Less understood are the processes by which social identities are conceived and developed. Legalizing Identities shows how law can successfully serve as the impetus for the transformation of cultural practices and collective identity. Through ethnographic, historical, and legal analysis of successful claims to land by two neighboring black communities in the backlands of northeastern Brazil, Jan Hoffman French demonstrates how these two communities have come to distinguish themselves from each other while revising and retelling their histories and present-day stories. French argues that the invocation of laws by these related communities led to the emergence of two different identities: one indigenous (Xoco Indian) and the other quilombo (descendants of a fugitive African slave community). With the help of the Catholic Church, government officials, lawyers, anthropologists, and activists, each community won government recognition and land rights, and displaced elite landowners. This was accomplished even though anthropologists called upon to assess the validity of their claims recognized that their identities were "constructed." The positive outcome of their claims demonstrates that authenticity is not a prerequisite for identity. French draws from this insight a more sweeping conclusion that, far from being evidence of inauthenticity, processes of construction form the basis of all identities and may have important consequences for social justice.
This first critical edition of Hugo Grotius’ most important work on church and state is based on manuscript evidence, and offers a completely new text, an extensive introduction, an English translation, a commentary, and an appendix of other relevant texts. The print edition is available as a set of two volumes (9789004120273).
This book brings together contributions by some of the top working life researchers from Finland and abroad. It offers a series of short essay-type chapters covering a broad variety of topics related to how labour markets, work and working life are continuously changing. The book has a strong cross-national approach and stresses the importance of studying both microlevel changes within macrolevel contexts as well as the microlevel mechanisms of changes at the macrolevel. The chapters are grouped in four parts. Part I deals with how life courses have changed, with special focus on the entry of women to the labour market and the determinants of their economic contribution. Part II discusses two circuits of labour migration: that of mostly high-skilled and regulated work and that of mostly low-skilled and unregulated work. However, it also shows that the boundaries between those two are not always clear. Part III focuses on how work itself is changing, using the examples of women attorneys' pro-bono work in Finland and Poland and the use of lean management in the Nordic public sector. Finally, in Part IV the authors explore the power of institutions and ideas in reshaping the way we work while labour markets are under pressure.
Taking account of the British government's "End of Life Care Strategy", contributors set out the key issues affecting practice across a range of health and social care contexts. The book covers topics ranging from dying and death to symptom management and spiritual care, backed up with practical examples. Each entry comprises: a snapshot definition of the topic, key points, a discussion of the main debates, links to practice through thought-provoking case histories, and suggestions for further reading.
A major work in the philosophy of religion, this book interprets the Jesus story in terms of postmodern philosophy - particularly using Jacques Derrida?s categories of "desire," "gift," and "recognition." Author Jan-Olav Henriksen also attempts to reformulate Christology without resorting to such metaphysical concepts as substance, transcendence, etc. While not denying traditional doctrines, Henriksen explicates the meaning of Jesus' life and death in ways that engage contemporary philosophy and challenge contemporary (academic) Christians to rethink the basics of their faith; and he outlines the possibility of a "post-metaphysical Christology." / Henriksen s book is a clearly reasoned guide not only to the argument that Christology still has something to say to contemporary believers but also to ways in which theologians must learn to reconnect to everyday human experience.
People of African heritage have traveled to Monterey since the 1770s, when African Spaniard Alexo Nino, a ship's caulker, traveled with Fr. Junipero Serra to Monterey via the San Antonio. For centuries since Nino, black men and women migrated to the Monterey Bay area in search of a new life. In the 20th century, some African Americans established businesses, bought homes, and encouraged family members and friends to settle in Monterey County. Others pursued military careers. Out of these communities came churches, schools, service organizations, and social groups. For the next century, the history of Monterey County's African American communities have mirrored the nation's slow progress toward integration with triumphs and setbacks that have been captured in images of employment opportunities, churches, business successes, and political struggles.
Religion is not only about understanding the world - it is just as much about how to develop and shape the self’s experience of itself. Because the religious self is shaped by our symbols of God - and symbols of God are also shaped by the self, theology and philosophy of religion cannot ignore this interplay, or the psychological dimension, when they discuss what symbols of God are adequate and not. By discussing critically different ways the symbol of God functions in the formation of the self, the book develops a nuanced and original approach to the interplay between God and the self. It suggests that play is actually an important metaphor in order to develop a dynamic understanding of religion’s way of relating God and the Self. This approach challenges understandings of religion focussing only its cognitive claims, as well as those who emphasize doctrinal orthodoxy as the most important element in religion.
Known as the “bible†of midwifery, this new edition of Varney's Midwifery has been extensively revised and updated to reflect the full scope of current midwifery practice in a balance of art and science, a blend of spirituality and evidence-based care, and a commitment to being with women.
Our Miller GAAP Guide is the industry standard -- helping nearly one million CPAs for over two decades. Why go anywhere else for information on FASB Statements and Interpretations, APB Opinions, and ARBs? Detailed examples, illustrations, an in-depth disclosure index, Observation paragraphs, Practice Pointers, and extensive cross-referencing translate complex pronouncements into plain English!
Roy and Jan have assembled a timely snapshot of our current understanding of ecotourism, both as a concept worthy of scientific inquiry and as an increasingly significant segment of global commerce and industry. A terrific piece of work! Sam Ham, University of Idaho, US In the 30 or so year since it became established in the tourism literature and in tourism practice, ecotourism has attracted as many proponents as opponents. This Handbook now brings together some of the leading scholars worldwide in this field, to explore the current position of this form of tourism. In doing so, it offers serious critiques, it explores meanings and paradoxes, it offers best practices and it looks to the future. It is the Handbook for one of tourisms fastest growing and controversial sectors. David Airey, University of Surrey, UK This is a most welcome and needed book. With a very strong editorial team and contributing authors, the Handbook covers all the key issues of ecotourism. It cuts through the confusion surrounding the much-misunderstood concept of ecotourism, clearly dealing with definitions, concepts and research issues. The Handbook is particularly welcome for its focus on the visitor experience, a strength of the editors, and for clearly linking the theory of ecotourism with practice in the field. Christopher Cooper, Oxford Brookes University, UK This Handbook brings together contributions from over forty international experts in the field of ecotourism. It provides a critical review and discussion of current issues and concepts it challenges readers to consider the boundaries of what ecotourism is, and could be. The Handbook provides practical information regarding the business of ecotourism; insights into ecotourist behaviour and visitor experiences; and reflections on the practice of ecotourism in a range of different contexts. The Handbook is designed to be a valuable reference book for tourism scholars and researchers.
This is the first compendium on silicon/glass microsystems made by deep wet etching and the first book with a detailed description of bonding techniques used in microsystem technology. Technological results presented in the book have been tested experimentally by the author and his team, and can be utilized in day-to-day laboratory practice. Special attention has been paid to the highest level of accessibility of the book by students.
This bestselling guide analyzes authoritative GAAP literature contained in Level A of the GAAP hierarchy, as well as APB Opinions and Accounting Research Bulletins. In clear language, each pronouncement is discussed in a comprehensive format that makes it easy to understand and apply.
A reconceptualization of origins research that exploits a modern understanding of non-covalent molecular forces that stabilize living prokaryotic cells. Scientific research into the origins of life remains exploratory and speculative. Science has no definitive answer to the biggest questions--"What is life?" and "How did life begin on earth?" In this book, Jan Spitzer reconceptualizes origins research by exploiting a modern understanding of non-covalent molecular forces and covalent bond formation--a physicochemical approach propounded originally by Linus Pauling and Max Delbrück. Spitzer develops the Pauling-Delbrück premise as a physicochemical jigsaw puzzle that identifies key stages in life's emergence, from the formation of first oceans, tidal sediments, and proto-biofilms to progenotes, proto-cells and the first cellular organisms.
This guide delivers mandatory pronouncements on GAAP implementation in a clear, concise, easy-to-follow Miller format. This manual explains how FASB and AICPA standards apply to specific business transactions. It provides information on: FASB technical bulletins (GAAP level B); AICPA statements of position (GAAP level B); AICPA AcSEC practice bulletins (GAAP level C); FASB implementation guides (GAAP level D); and AICPA accounting interpretations (GAAP level D). This Miller GAAP manual was designed with one goal in mind: to provide complete answers quickly.
Miller GAAP Guide analyzes authoritative GAAP literature contained in Level A of the GAAP hierarchy, established by Statement on Auditing Standards No. 69. Pronouncements in this level include FASB Statements and Interpretations, as well as APB Opinions and Accounting Research Bulletins. The book organizes accounting pronouncements alphabetically by topic under two general areas: generally accepted accounting principles and specialized industry accounting principles. Pronouncements covering the same subject are compiled and incorporated in a single chapter so that the authoritative information is immediately accessible. Highlights The 2003 Edition of the Miller GAAP Guide provides new and expanded coverage in these areas: · Chapter 4, "Business Combinations"-has been revised to reflect the issuance of FAS-141 (Business Combinations) and FAS-142 (Goodwill and Other Intangible Assets). · Chapter 10, "Convertible Debt and Debt with Warrants"-contains an alert to a FASB Exposure Draft, Accounting for Financial Instruments with Characteristics of Liabilities, Equities, or Both. · Chapter 16, "Extinguishment of Debt"-has been revised to reflect the issuance of FAS-145 (Rescission of FASB Statements No. 4, 44, and 64, Amendment of FASB Statement No. 13, and Technical Corrections), which is effective for fiscal years beginning after May 15, 2002. · Chapter 20, "Impairment of Long-Lived Assets"-has been completely revised to reflect the issuance of FAS-144 (Accounting for the Impairment or Disposal of Long-Lived Assets), which is effective for years beginning after December 15, 2001. · Chapter 23, "Intangible Assets"-has been revised to reflect the issuance of FAS-142 (Goodwill and Other Intangible Assets) and contains a new flow chart summarizing accounting for intangible assets under FAS-142. · Chapter 41, "Results of Operations"-has been revised to reflect the issuance of FAS-144, specifically as it impacts reporting of discontinued operations Chapter 50, "Insurance"-includes a new analysis of accounting for bonds and other fixed income investments, and common and nonredeemable preferred stock as it pertains to insurance industries.
This text aims to provide easy-to-follow information on FASB statements and interpretations, APB opinions, and ARBs. It includes a disclosure index containing many of the mandatory and recommended disclosures in use, and observation paragraphs that present alternative aspects of GAAP practice pointers, offering practical examples to demonstrate and clarify specific accounting principles.
This manual offers analysis and explanation of FASB statements, interpretations, ARBs and APB opinions, with detailed examples and illustrations, an in-depth disclosure index, observation paragraphs, and extensive cross-referencing.
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