Get up to date on the latest FASB, SEC, and AICPA guidelines and best practices Fair Value Measurement provides hands-on guidance and the latest best practices for measuring fair value in financial reporting. The Financial Accounting Standards Board (FASB), the U.S. Securities and Exchange Commission (SEC), and the American Institute of CPAs (AICPA) have all updated their guidelines for practitioners, and this book details the changes from a practical perspective. This new third edition includes a discussion on Private Company Council accounting alternatives for business combinations and impairment testing, with a detailed example of the Market Participant Acquisition Premium (MPAP), including European and Asian examples and expanded discussion of IFRS. Fair value measurement guidelines continue to evolve, and this comprehensive reference provides a valuable, up-to-date resource for preparers, auditors, and valuation specialists. Adopt the best practices for implementing the FASB's Topic 820 Learn the latest reporting requirements for fair value measurements Understand accounting alternatives for business combinations Examine the details of MPAP in Europe and Asia Applying fair value measurements to financial statements requires a move away from rules-based standards and toward application of professional judgment. This controversial shift has led to a reliance on valuation specialists, who face their own challenges in applying Topic 820 amidst an economic downturn and recovery, leading to an ever evolving set of best practices. Practitioners must stay up to date, and be aware of the changes as they occur. Fair Value Measurement provides the most recent information and a practical approach to this area of financial reporting.
A soldier obeys illegal orders, thinking them lawful. When should we excuse his misconduct as based in reasonable error? How can courts convincingly convict the soldier's superior officer when, after Nuremberg, criminal orders are expressed through winks and nods, hints and insinuations? Can our notions of the soldier's "due obedience," designed for the Roman legionnaire, be brought into closer harmony with current understandings of military conflict in the contemporary world? Mark J. Osiel answers these questions in light of new learning about atrocity and combat cohesion, as well as changes in warfare and the nature of military conflict. Sources of atrocity are far more varied than current law assumes, and such variations display consistent patterns. The law now generally requires that soldiers resolve all doubts about the legality of a superior's order in favor of obedience. It excuses compliance with an illegal order unless the illegality - as with flagrant atrocities - would be immediately obvious to anyone. But these criteria are often in conflict and at odds with the law's underlying principles and policies. Combat and peace operations now depend more on tactical imagination, self-discipline, and loyalty to immediate comrades than on immediate, unreflective adherence to the letter of superiors' orders, backed by threat of formal punishment. The objective of military law is to encourage deliberative judgment. This can be done, Osiel suggests, in ways that enhance the accountability of our military forces, in both peace operations and more traditional conflicts, while maintaining their effectiveness. Osiel seeks to "civilianize" military law while building on soldiers' own internal ideals of professional virtuousness. He returns to the ancient ideal of martial honor, reinterpreting it in light of new conditions, arguing that it should be implemented through realistic training in which legal counsel plays an enlarged role rather than by threat of legal prosecution. Obeying Orders thus offers a compelling answer to the question that has most haunted the moral imagination of the late twentieth century: the roots - and restraint - of mass atrocity in war.
This book . . . is an invitation to all Christians to begin constructing a food ethics; to the academic Christian ethicist, it presents an opportunity to join a discussion on a topic relevant in so many ways to the life of every American; to the Christian for whom the spark of the divine is detectable in the everyday life, it is a chance to begin making ethical sense out of something done every day for the entirety of one's natural life-participating in agriculture. -from the Introduction In Sustainable Agriculture, Mark Graham joins the vibrant, substantive discussion about the moral issues in American agriculture by revealing what is going on in current agricultural practices and analyzing them in light of morality and sustainability. Graham's constructive proposal for change is based on a moral vision that identifies a group of core values around which our agricultural system should be developed, including: a) a consistent, safe food supply; b) vital, sustainable communities; and c) personal and environmental health.
Media Ethics: Cases and Moral Reasoning, Ninth Edition challenges students to think analytically about ethical situations in mass communication by using original case studies and commentaries about real-life media experiences. This market-leading text facilitates and enhances students' ethical awareness by providing a comprehensive introduction to the theoretical principles of ethical philosophies. Media Ethics introduces the Potter Box (which uses four dimensions of moral analysis: definitions, values, principles and loyalties) to provide a framework for exploring the important steps in moral reasoning and analyzing the cases that follow. Focusing on a wide spectrum of ethical issues facing media practitioners, the cases in this new Ninth Edition include the most recent issues in journalism, broadcasting, advertising, public relations and entertainment.
The 1940s saw a brief audacious experiment in mass entertainment: a jukebox with a screen. Patrons could insert a dime, then listen to and watch such popular entertainers as Nat "King" Cole, Gene Krupa, Cab Calloway or Les Paul. A number of companies offered these tuneful delights, but the most successful was the Mills Novelty Company and its three-minute musical shorts called Soundies. This book is a complete filmography of 1,880 Soundies: the musicians heard and seen on screen, recording and filming dates, arrangers, soloists, dancers, entertainment trade reviews and more. Additional filmographies cover more than 80 subjects produced by other companies. There are 125 photos taken on film sets, along with advertising images and production documents. More than 75 interviews narrate the firsthand experiences and recollections of Soundies directors and participants. Forty years before MTV, the Soundies were there for those who loved the popular music of the 1940s. This was truly "music for the eyes.
By the middle 1800s, toys were appearing in forms that drew upon--and that inspired--advances in areas such as optics, biology, geography, transportation, and automation. In these decades, too, a new type of wonder tale was being brought to maturity by a Poe-inspired Jules Verne. The modern wonder tale's highly-charged vision expressed the hopes and the fears, and the delights and the traumas, engendered by "new worlds idealism"--that Western pursuit of both mechanical and geographical conquest. Exploring realms belonging to childhood, literature, science, and history, this innovative study weaves together the histories of wonder tales and children's toys, focusing specifically on their modern aspects and how they reflect and express the social attitudes of that time period beginning around 1859 and ending around 1957.
This textbook presents an introduction to the central issues of social economics. Building on a venerable social economics tradition, the book recommends a more rational economic order and proposes new principles of economic policy. The issues covered include: * the inadequacy of individualistic economics in guiding the policy maker * a critique of economic rationality * rethinking of the modern business corporation * a critical look at markets as panacea * the harmful effects of international competition * environmental problems. The book introduces social economic concepts and challenges the reader to look beyond the confines of mainstream economic thinking to find a solution to these critical issues.
Consolidating unbiased, peer-reviewed information from many sources, this book provides a one-stop resource on the use and health benefits of 50 different herbs. While the use of herbs and herbal supplements seem an attractive alternate to man-made therapies, such use is often inspired by anecdotal evidence rather than sound clinical research. Healthy Herbs: Fact versus Fiction examines the health claims associated with 50 popular herbs and coalesces the clinical findings on these natural substances. This useful resource examines the history and use of herbs and will ultimately help readers make informed decisions regarding these natural therapies. The findings in the book are culled from credible sources such as international, peer-reviewed journals, providing nomenclature, history, common usage, effectiveness, and additional suggested reading on selected herbs and herbal supplements. Rather than advocating for or against alternative medicine or herb use, the book provides authoritative, unbiased, and evidence-based information so the health conscious can make informed decisions for themselves.
Gender Differences in Metabolism: Practical and Nutritional Implications is the first book to successfully integrate nutritional science, exercise physiology/medicine, and metabolism. This volume explores recent scientific evidence that male and female athletes exhibit different metabolic responses and, therefore, differ in their nutritional needs and advice. Anyone interested in good health, exercise, and nutrition will find this book a valuable resource.
President Abraham Lincoln is the most frequently portrayed American historical figure in the history of the film and television arts, appearing onscreen as a character in more than 250 productions since the birth of the motion picture medium. This work covers each film and television portrayal of Lincoln, providing essential cast, production and release information, and discussion of each work's historical accuracy and artistic merits. This updated edition provides commentary on all new screen works produced in recent years, including Steven Spielberg's award-winning 2012 film Lincoln starring Daniel Day-Lewis in the title role.
This groundbreaking study offers an innovative critical analysis of poetry as a resource for reflective practice in the context of continuing professional development. In the contemporary drive in all professions for greater rigour in education, training, and development, little attention is paid to the inner shape of learning and meaning-making for individuals and groups, especially ways in which individuals are formed for the task of their work. Building on empirical research into the author’s professional practice, the book takes the use of poetry in clergy continuing ministerial development as a case-study to examine the value of poetry in professional learning. Setting out the advantages and limitations of poetry as a stimulant for imaginative, critical reflexivity, and formation within professional reflective practice, the study develops a practical model for group reflection around poetry, distilling pedagogical approaches for working effectively with poetry in continuing professional development. Drawing together a number of strands of thinking about poetry, Practical Theology, and reflective practice into a tightly argued study, the book is an important methodological resource. It makes available a range of primary and secondary sources, offering researchers into professional practice a model of ethnographic research in Practical Theology which embraces innovative methods for reflexivity and theological reflection, including the value of auto-ethnographic poetry.
Mark Cartledge's book is unique in integrating charismatic and empirical perspectives in practical theology. It exemplifies both qualitative and quantitative methods of research, and suggests a way forward for the emerging field of charismatic theology. In part one, Cartledge offers a proposal for the development of a charismatic practical theology. He surveys the different models of the interaction of practical theology and social sciences and defends one that is consistent with charismatic spirituality. The section also explores how charismatic spirituality affects theories of truth and knowledge by making testimony an integrating center, before concluding with a clear explanation of the methods of research employed. Part two progresses into six empirical studies on charismatic worship, glossolalia and postmodernity, women and prophetic activity, the Toronto Blessing, healing, and socialization. Each chapter of this important book ends with a methodological reflection and suggestions from renewed theological praxis, enforcing the values of such methods of study for a clearer understanding of charismatic Christianity.
A hands-on volume for financial executives with guidance on the fair value measurement process In today's dynamic and volatile markets, whether buying or selling, what corporate officers need to know is the worth of an asset today, a task that for many has become complex and at times confusing. Fair Value Measurements: Practical Guidance and Implementation demystifies this topic, offering you a nuts-and-bolts guide of the most recent developments in preparing financial statements using fair value measurements. This straightforward book covers the best practices on measuring fair value in a business combination and how to subsequently test the value of these assets for impairment. Filters complicated insider concepts into easy-to-understand information on the valuation specialist's function Discusses the many new FASB pronouncements involving fair value Instantly familiarizes you on the ins and outs of fair value financial disclosure Well-written, conversational in tone, and filled with valuable insights, Fair Value Measurements: Practical Guidance and Implementation lifts the veil of confusion from the substantial and growing requirements for fair value disclosures.
Secret societies have both fascinated and frightened people for hundreds of years. Often the infamous Illuminati is mentioned as the core of conspiracies which span the globe. The Illuminati is actually a historical secret society which had goals of revolutions and world domination dating back to the 1770s. Since then, rumors and conspiracy theories involving the Illuminati continue to spread, sometimes finding their way into popular novels like Dan Brown's Angels & Demons and Hollywood movies like Lara Croft: Tomb Raider. Some men have even come forward claiming to be former members, offering details of what they allege are the inner workings of the organization. When you sift through all of the information available on the subject, you may be surprised that the truth is stranger than fiction. In The Illuminati: Facts & Fiction, conspiracy and occult expert Mark Dice separates history from Hollywood and shows why tales of the secret society won't die. - Original Writings and Documents - Purported Texts - Freemasonry's Connections - The Georgia Guidestones - Alleged Victims and Defectors - Aliens and Reptillians - Activists and Eyewitnesses - Fictional books - Fictional films - TV references - The Music Industry - Mainstream Media Manipulation - Documentary Films - Pre Illuminati Organizations - The Luciferian Doctrine - The Federal Reserve - Skull and Bones - The Bilderberg Group - Bohemian Grove - The Council on Foreign Relations - The Franklin Cover-up - Sex Magic - Election Fraud - The Necronomicon - The Church of Satan - The Secret Doctrine - Emerald Tablet - The Book of Thoth - The Book of Dzyan - The Report From Iron Mountain - Protocols of the Elders of Zion - The Holy Grail - MK-ULTRA Documents - The Satanic Bible - The Secret Doctrine - David Rockefeller's Memoirs - Memoirs Illustrating the History of Jacobinism - Secret Societies and Subversive Movements - Occult Theocrasy - Externalization of the Hierarchy - None Dare Call It Conspiracy - Magick: In Theory and Practice - Bloodlines of the Illuminati - The Lexicon of Freemasonry - Morals and Dogma - The Secret Teachings of All Ages - Myron Fagan - Edith Miller - Gary Allen - Abbe Barruel - Nesta Webster - Anthony J. Hilder - John Robison - Johnny Gosch - William Morgan - Chris Jones, former Bohemian Grove employee - Ted Gunderson former FBI Agent - John Todd - Bill Schnoebelen - Mike Warnke - Cathy O'Brien - Aleister Crowley - Alice Bailey - Benjamine Creme - William Cooper - Carol Quigley - Zeitgeist's Peter Joseph - Helena Blavatsky - Phil Schneider - Benjamin Fulford - Hal Turner, FBI informant - Manly P. Hall - Fritz Springmeier - Albert Pike - Anton LaVey - David Icke - And More By the author of The New World Order: Facts & Fiction
Even after Lee surrendered to Grant at Appomattox, the Civil War continued to be fought, and surrenders negotiated, on different fronts. The most notable of these occurred at Bennett Place, near Durham, North Carolina, when Confederate General Joseph E. Johnston surrendered the Army of Tennessee to Union General William T. Sherman. In this first full-length examination of the end of the war in North Carolina, Mark Bradley traces the campaign leading up to Bennett Place. Alternating between Union and Confederate points of view and drawing on his readings of primary sources, including numerous eyewitness accounts and the final muster rolls of the Army of Tennessee, Bradley depicts the action as it was experienced by the troops and the civilians in their path. He offers new information about the morale of the Army of Tennessee during its final confrontation with Sherman's much larger Union army. And he advances a fresh interpretation of Sherman's and Johnston's roles in the final negotiations for the surrender.
Using research in clinical, cognitive, developmental, and social psychology, Forensic and Legal Psychology shows how psychological science can enhance the gathering and presentation of evidence, improve legal decision-making, prevent crime, rehabilitate criminals, and promote justice. Although the emphasis is on psychological research, the textbook makes extensive use of actual cases and real trials to engage students and to illustrate the relevance of research findings. Written in a clear, student-friendly style, Forensic and Legal Psychology is designed for both the psychology and law AND forensic psychology class. Visit the preview site for more information: www.worthpublishers.com/costanzokrausspreview
Part of the in-depth and practical Pattern Recognition series, Practical Pulmonary Pathology, 3rd Edition, helps you accurately identify and interpret neoplastic and non-neoplastic diseases of the lungs by using a pattern-based approach. Leading diagnosticians in pulmonary pathology guide you from a histological pattern, through the appropriate work-up, around the pitfalls, and to the best diagnosis. Superb, full-color illustrations capture key pathological patterns for a full range of common and rare conditions, and a "visual index" at the beginning of the book directs you to the exact location of in-depth diagnostic guidance. A user-friendly design color-codes patterns to specific entities, and key points are summarized in tables, charts, and graphs so you can quickly and easily find what you are looking for. Sweeping content updates keep you at the forefront of recent findings regarding pulmonary hypertension, pediatric lung disease, and all major neoplastic and non-neoplastic diseases of the lung. An online virtual microscope provides access to more than 150 digital slides. A new chapter on Pulmonary Function Testing for Pathologists brings you up to date with relevant aspects of these key tests. Improved pattern call-outs are now linked directly within the chapter, reinforcing the patterns for more efficient and complete understanding. Expert ConsultTM eBook version included with purchase. This enhanced eBook experience allows you to search all of the text, figures, and references from the book on a variety of devices.
Now in its 10th edition, Sleisenger and Fordtran?s Gastrointestinal and Liver Disease remains your indispensable source for definitive, state-of-the-art answers on every aspect of gastroenterology and hepatology. Overcome your most complex clinical challenges and make optimal use of the newest techniques, technologies, and treatments?with superb guidance from hundreds of world-renowned authorities. Meticulous updates throughout include the latest approaches and improvements in gastrointestinal and liver disease diagnosis and therapy as well as hundreds of images and 35 new procedural videos. "..one of the most valuable clinical resources in the dynamic field of gastroenterology and hepatology." Reviewed by Brindusa Diaconu on behalf of the Journal of Gastrointestinal and Liver Diseases, July 2015 "..an engaging, educational yet clinically orientated textbook which is relevant to modern clinical practice." Reviewed by Dr Harry Brown on behalf of glycosmedia.com, April 2015 "I can personally attest to the remarkable advances that have been made, as I was author of the chapter on eosinophilic gastroenteritis in the second edition of the textbook, and reading the same chapter in the tenth edition underscores the important advances that have been made in our understanding of the molecular basis as well as the pathophysiology of this and related disorders." Foreword by Norton J. Greenberger, MD Boston, Massachusetts, June 2015 Consult this title on your favorite e-reader. Get the essential gastroenterology information you need from one authoritative source with an outstanding global reputation for excellence. Zero in on the key information you need to know with a consistent, full-color chapter design. Stay up to date with emerging and challenging topics: enteric microbiota and probiotics; fecal microbiota transplantation; Clostridium difficile colitis; and factitious gastrointestinal diseases. Incorporate the latest findings and improvements in care for liver disease patients—from diagnosis and treatment through post-treatment strategies and management of complications. Expert Consult eBook version included with purchase. This enhanced eBook experience allows you to search all of the text, figures, references, and videos from the book on a variety of devices.
A UNIQUE TEXT THAT BRIDGES THE GAP BETWEEN BASIC AND CLINICAL ANATOMY Filled with 50 cases that consider 130 possible diagnoses, and more than 250 illustrations, this concise, highly accessible book is a must for medical students and professionals preparing for their courses, boards, and practice. With each chapter, you will gain insight into the fundamentals of human anatomy and--just as importantly--its relevance to actual clinical practice. Clinical Anatomy features an intuitive body region organization, which is consistent with the common instructional approach of medical gross anatomy courses. No other guide offers you the opportunity to interact with clinical conditions on a level that so closely approximates clinical practice. FEATURES A rigorous, case-based approach helps you master the basics of anatomy and apply what you have learned to real-world clinical scenarios 50 clinical cases include the patient complaint, relevant findings of the physical examination, and the signs and symptoms of related clinical problems M ore than 250 full-color ANATOMIC AL AND CLINICAL images Definitions of clinical terms presented WITH each cASE Instructive overview of the nervous system in the first chapter Logical body region organization Chapter-ending USMLE-type (clinical-vignette) review questions Helpful appendices feature a comprehensive list of clinical terms (referenced by case) and explanations of the correct answers for the review questions
How might a distinctively Pentecostal and charismatic theological perspective inform and enrich the discourse of academic practical theology? In order to address that question, Mark Cartledge in this book probes the relationship between Scripture, experience, and the Holy Spirit by means of the concept of mediation -- that is, how the divine is experienced in the world. An expert in both Pentecostal theology and practical theology, Cartledge offers a unique intervention into practical theology through the lens of the Holy Spirit. He presents an original reading of Pentecost and the Spirit-reception texts in the book of Acts and engages with current literature in both Pentecostal studies and practical theology. Further, Cartledge places his whole discussion within a broader Protestant theological framework, and he interrogates an existing congregational study to provide a real-life example of theological intervention.
One of the best books yet published on climate change . . . The best compact history of the science of global warming I have read."—Bill McKibben, The New York Review of Books The world's premier climatologist, Lonnie Thompson has been risking his career and life on the highest and most remote ice caps along the equator, in search of clues to the history of climate change. His most innovative work has taken place on these mountain glaciers, where he collects ice cores that provide detailed information about climate history, reaching back 750,000 years. To gather significant data Thompson has spent more time in the death zone—the environment above eighteen thousand feet—than any man who has ever lived. Scientist and expert climber Mark Bowen joined Thompson's crew on several expeditions; his exciting and brilliantly detailed narrative takes the reader deep inside retreating glaciers from China, across South America, and to Africa to unravel the mysteries of climate. Most important, we learn what Thompson's hard-won data reveals about global warming, the past, and the earth's probable future.
The digital age has transformed information access in ways that few ever dreamed. But the afterclap of our digital wonders has left libraries reeling as they are no longer the chief contender in information delivery. The author gives both sides--the web aficionados, some of them unhinged, and the traditional librarians, some blinkered--a fair hearing but misconceptions abound. Internet be-all and end-all enthusiasts are no more useful than librarians who urge fellow professionals to be all things to all people. The American Library Association, wildly democratic at its best and worst, appears schizophrenic on the issue, unhelpfully. "My effort here," says the author, "is to talk about the elephant in the room." Are libraries obsolete? No! concludes the author (also). The book explores how libraries and librarians must and certainly can continue to be relevant, vibrant and enduring.
Human Evolutionary Genetics is a groundbreaking text which for the first time brings together molecular genetics and genomics to the study of the origins and movements of human populations. Starting with an overview of molecular genomics for the non-specialist (which can be a useful review for those with a more genetic background), the book shows how data from the post-genomic era can be used to examine human origins and the human colonization of the planet, richly illustrated with genetic trees and global maps. For the first time in a textbook, the authors outline how genetic data and the understanding of our origins which emerges, can be applied to contemporary population analyses, including genealogies, forensics and medicine.
This issue of Radiologic Clinics of North America focuses on Extranodal Lymphoma from Head to Toe, and is edited by Dr. Mark Murphey. Articles will include: Pathology of Extranodal Lymphoma; Pulmonary and Mediastinal Extranodal Lymphoma; Gastrointestinal Extranodal Lymphoma; Extranodal Lymphoma Involving the CNS and Spine; Genitourinary Extranodal Lymphoma; Musculoskeletal Extranodal Lymphoma; Pediatric Extranodal Lymphoma; Extranodal Lymphoma of the Breast; Cardiac Extranodal Lymphoma, and more!
Fully updated in this new edition, Health Care Politics and Policy in America combines a historical overview of U.S. health policy and programs with analysis of current trends and reform efforts. The book -- shows how health policy fits into the larger social, economic, political, and ideological environment of the United States; -- identifies the roles played by both public and private, institutional and individual actors in shaping the health care system at all levels; -- considers the trade-offs inherent in various policy choices and their impacts on different social groups; -- takes account of the dynamic impact of technological change on health care capacities, costs, and ethics. This edition includes expanded discussion of equity issues and whether there is a "right" to health care, and a new chapter on the issue of medical liability. The concluding chapter brings the story of health care policy up to the end of the millennium, with particular attention to the managed care revolution and reaction to it. The book equips readers with the basic tools for drawing more informed judgments in the ongoing debate about health care policy in the United States.
The U.S. Environmental Protection Agency was created to protect public health and the environment, and it has traditionally emphasized its regulatory mission over its scientific mission. Yet for environmental policy to be credible with the public and policymakers, EPA's actions must have a sound basis in science. In Science at EPA, Mark Powell offers detailed case studies that map the origins, flow, and impact of scientific information in eight EPA decisions involving the agency's major statutory programs. Drawing on extensive research and interviews, he provides the most comprehensive examination available on the acquisition and use of science in environmental regulation. Powell describes the key obstacles to the practical, efficient, and effective acquisition and use of knowledge in what is a crucial, but complex endeavor. His book is an essential contribution for practitioners, scholars and students, and citizens who are determined to protect our environment rationally and effectively.
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