Inhaltsangabe:Introduction: The Subprime Crisis became noticeable first in the second half of 2006, when many subprime mortgage borrowers in the United States of America (U.S.) were no longer able to make their loan payments, and securities linked to those mortgages, that had been sold all over the world, turned out to be often worth quite less and in general substantially more risky than market participants had expected. The crisis caused several major financial institutions and mortgage lenders to face substantial liquidity problems or even to file for bankruptcy, and Governments to provide funding in order to limit further damage to the economy. As the market tried to figure out the problems underlying the crisis, financial reporting, especially regarding derecognition of financial assets, special purpose entities and fair value measurement, became a matter of public concern. Consequently, the purpose of this work is to discuss these concerns in order to estimate whether and to what extend financial reporting might have contributed to the crisis and to present and assess the usefulness of actions taken by the U.S. Financial Reporting System in response to the crisis. In order to meet this objective, the second main chapter provides a brief description of how the housing boom and the subsequent crisis evolved. The information provided therein shall contribute to the reader s understanding with respect to the following passages and especially judgements made by the author regarding the role of financial reporting in the crisis. The third main chapter will describe the U.S. Financial Reporting System, by providing basic information about U.S. institutions that authoritatively deal with the elements of the system, including their aims, basics about their work and how they interact. The fourth main section of the paper will examine the relevant reporting concepts and disclosure requirements, provide suggestions for improvements, and assess concerns voiced by market participants with respect to financial reporting. Subsequently, the thesis will analyze and judge actions taken by authoritative institutions of the U.S. Financial Reporting Sytems in response to the crisis. This thesis considered publications issued until December 10, 2008. Inhaltsverzeichnis:Table of Contents: Table of ContentsI List of Abbreviations.III List of SymbolsV 1.Introduction1 2.History of the Subprime Crisis2 2.1The Term Subprime in Context of the Crisis2 2.2Key Causes [...]
Inhaltsangabe:Introduction: The Subprime Crisis became noticeable first in the second half of 2006, when many subprime mortgage borrowers in the United States of America (U.S.) were no longer able to make their loan payments, and securities linked to those mortgages, that had been sold all over the world, turned out to be often worth quite less and in general substantially more risky than market participants had expected. The crisis caused several major financial institutions and mortgage lenders to face substantial liquidity problems or even to file for bankruptcy, and Governments to provide funding in order to limit further damage to the economy. As the market tried to figure out the problems underlying the crisis, financial reporting, especially regarding derecognition of financial assets, special purpose entities and fair value measurement, became a matter of public concern. Consequently, the purpose of this work is to discuss these concerns in order to estimate whether and to what extend financial reporting might have contributed to the crisis and to present and assess the usefulness of actions taken by the U.S. Financial Reporting System in response to the crisis. In order to meet this objective, the second main chapter provides a brief description of how the housing boom and the subsequent crisis evolved. The information provided therein shall contribute to the reader s understanding with respect to the following passages and especially judgements made by the author regarding the role of financial reporting in the crisis. The third main chapter will describe the U.S. Financial Reporting System, by providing basic information about U.S. institutions that authoritatively deal with the elements of the system, including their aims, basics about their work and how they interact. The fourth main section of the paper will examine the relevant reporting concepts and disclosure requirements, provide suggestions for improvements, and assess concerns voiced by market participants with respect to financial reporting. Subsequently, the thesis will analyze and judge actions taken by authoritative institutions of the U.S. Financial Reporting Sytems in response to the crisis. This thesis considered publications issued until December 10, 2008. Inhaltsverzeichnis:Table of Contents: Table of ContentsI List of Abbreviations.III List of SymbolsV 1.Introduction1 2.History of the Subprime Crisis2 2.1The Term Subprime in Context of the Crisis2 2.2Key Causes [...]
Soil Mapping and Process Modeling for Sustainable Land Use Management is the first reference to address the use of soil mapping and modeling for sustainability from both a theoretical and practical perspective. The use of more powerful statistical techniques are increasing the accuracy of maps and reducing error estimation, and this text provides the information necessary to utilize the latest techniques, as well as their importance for land use planning. Providing practical examples to help illustrate the application of soil process modeling and maps, this reference is an essential tool for professionals and students in soil science and land management who want to bridge the gap between soil modeling and sustainable land use planning. Offers both a theoretical and practical approach to soil mapping and its uses in land use management for sustainability Synthesizes the most up-to-date research on soil mapping techniques and applications Provides an interdisciplinary approach from experts worldwide working in soil mapping and land management
The hip is a challenging joint to image. The neighboring anatomy, including bones, tnedons, ligaments and intra-articular anatomy has to be taken into consideration. Careful attention must be paid to MR imaging protocols, and complete knowledge of the normal anatomy and an understanding of diseases affecting the hip joint must be in place. This issue focuses on the state of the art in MR imaging of the hip
Streamlined ID: A Practical Guide to Instructional Design presents a focused and generalizable approach to instructional design and development – one that addresses the needs of ID novices, as well as practitioners in a variety of career environments. Emphasizing the essentials and "big ideas" of ID, Streamlined ID presents a new perspective – one that aims to produce instruction that is sustainable, optimized, appropriately redundant, and targeted at continuous improvement. The book features an enhanced version of the classic ADDIE model (Analysis, Design, Development, Implementation, and Evaluation) that emphasizes the iterative nature of design and the role of evaluation throughout the design/development process. It clearly lays out a systematic approach that emphasizes the use of research-based theories, while acknowledging the need to customize the process to address a variety of pedagogical approaches: Instructivist, Constructivist, and Connectivist. The book opens with an overview of the basics of ID and each subsequent chapter describes major activities in the ID process with step-by-step instructions and tips for streamlining the process. Numerous job aids serve to maximize the efficiency and effectiveness of your design efforts. Each chapter highlights key concepts and provides additional exercises and assignments based on the work of Benjamin Bloom. Streamlined ID is an ideal reference guide for optimizing professional practice.
A Literary Biography of Robin Blaser: Mechanic of Splendor is the first major study illustrating Robin Blaser’s significance to North American poetry. The poet Robin Blaser (1925–2009) was an important participant in the Berkeley Renaissance of the 1950s and San Francisco poetry circles of the 1960s. The book illuminates Blaser’s distinctive responses to and relationships with familiar writers including Robert Duncan, Jack Spicer, and Charles Olson via their correspondence. Blaser contributed to the formation of the serial poem as a dominant mode in post-war New American poetry through his work and engagement with the poetry communities of the time. Offering a new perspective on a well-known and influential period in American poetry, Miriam Nichols combines the story of Blaser’s life—coming from a mid-western conservative religious upbringing and his coming of age as a gay man in Berkeley, Boston, and San Francisco—with critical assessments of his major poems through unprecedented archival research. This literary biography presents Blaser’s poetry and poetics in the many contexts from which it came, ranging from the Berkeley Renaissance to the Vancouver scene; from surrealism to phenomenology; from the New American poetry to the Canadian postmodern; from the homoerotic to high theory. Throughout, Blaser’s voice is heard in the excitement of his early years in Berkeley and Boston and the seriousness of the later years where he was doing most of his living in his work.
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