Get up to date on the latest UK GAAP, with practical application guidance Interpretation and Application of UK GAAP is a comprehensive, practical guide to applying UK GAAP at all levels, for accounting periods commencing on or after January 1, 2015. This book examines all of the core principles for every business, from subsidiaries of major listed companies right down to the very small, owner-managed business. Each chapter includes a list of relevant disclosure requirements to facilitate understanding, and real-world examples bring theory to life to provide guidance toward everyday application. Readers gain practical insight into the preparation of accounts under the EU-adopted IFRS, FRSs 100, 101, and 102, the FRSSE, and the Companies Act 2006, with expert guidance as to which requirements apply in which situations, and to which companies, and the type of disclosure each scenario requires. The book also includes detailed analysis of the planned changes to the Small Companies' Regime which are scheduled to take effect in 2016. With sweeping changes coming into effect from January 1st 2015, financial statement preparers must have a sound appreciation of how the new UK GAAP works. This book provides a complete guide, with the latest regulations and straightforward advice on usage. Understand UK GAAP application at all levels Learn how to handle all relevant key accounting treatments Refer to complete disclosure requirement lists for each topic Get up to date on the latest area-specific practices With new accounting practices in many broad areas including investment property, inventory valuations, deferred tax, fixed assets, and more, auditors and accountants need an awareness of how the new financial reporting regime will affect them. Interpretation and Application of UK GAAP is the most comprehensive reference, with the latest information and practical guidance.
This two-volume set examines the origins and growth of judicial review in the key G-20 constitutional democracies, which include the United States, the United Kingdom, France, Germany, Japan, Italy, India, Canada, Australia, South Korea, Brazil, South Africa, Indonesia, Mexico, and the European Union, as well as Israel. The volumes consider five different theories, which help to explain the origins of judicial review, and identify which theories apply best in the various countries discussed. They consider not only what gives rise to judicial review originally, but also what causes of judicial review lead it to become more powerful and prominent over time. Volume Two discusses the G-20 civil law countries.
This book examines the origins and growth of judicial review in the key G-20 constitutional democracies, which include: the United States; the United Kingdom; France; Germany; Japan; Italy; India; Canada; Australia; South Korea; Brazil; South Africa; Indonesia; Mexico; and the European Union. The book considers five different theories, which help to explain the origins of judicial review, and it identifies which theories apply best in the various countries discussed. It considers not on what gives rise to judicial review originally, but also what causes of judicial review lead it to become more powerful and prominent over times. The positive account of what causes the origins and growth of judicial review in so many very different countries over such a long period of time has normative implications"--
From the mid-eighteenth century to the early nineteenth century, the English Old Poor Law was waning, soon to be replaced by the New Poor Law and its dreaded workhouses. In Writing the Lives of the English Poor, 1750s-1830s Steven King reveals colourful stories of poor people, their advocates, and the officials with whom they engaged during this period in British history, distilled from the largest collection of parochial correspondence ever assembled. Investigating the way that people experienced and shaped the English and Welsh welfare system through the use of almost 26,000 pauper letters and the correspondence of overseers in forty-eight counties, Writing the Lives of the English Poor, 1750s-1830s reconstructs the process by which the poor claimed, extended, or defended their parochial allowances. Challenging preconceptions about literacy, power, social structure, and the agency of ordinary people, these stories suggest that advocates, officials, and the poor shared a common linguistic register and an understanding of how far welfare decisions could be contested and negotiated. King shifts attention away from traditional approaches to construct an unprecedented, comprehensive portrait of poor law administration and popular writing at the turn of the nineteenth century. At a time when the western European welfare model is under sustained threat, Writing the Lives of the English Poor, 1750s-1830s takes us back to its deepest roots to demonstrate that the signature of a strong welfare system is malleability.
The use of diesel-powered equipment in underground mining operations provides many benefits to the industry. It also presents many challenges to the health and safety of workers as it is a significant source of submicrometer aerosols and noxious gases. This book was developed to assist the coal and metal/nonmetal underground mining industries in their efforts to reduce the exposure of workers to aerosols and gases from diesel-powered equipment. It includes information collected by researchers at the National Institute for Occupational Safety and Health/Office of Mine Safety and Health Research (NIOSH/OMSHR). Prior to the production of this text, the knowledge on this complex issue was fragmented. The goal of this volume is to make the information available in one easy-to-use reference. The book includes comprehensive, mine-specific programs for use by mechanics, mine ventilation engineers, industrial hygienists, mine managers, union health and safety representatives, and personnel responsible for the acquisition of diesel vehicles, engines, exhaust aftertreatment systems, fuels, and lubricants. The description of methods to reduce exposure to diesel aerosols includes curtailment of diesel particulate matter and gaseous emissions at their source, and controlling airborne pollutants with ventilation and personal protective equipment. This information should also help researchers in industry, government, and academia to identify areas that need to be addressed in future research and development efforts.
The burgeoning popularity of double guns (both over/unders and side-by-sides) in the United States is no secret, and few gunmakers know more about them than Steven Dodd Hughes, who has been building, repairing, and customizing these firearms for three decades.
This third volume of The Papers of Will Rogers documents the evolution of Rogers's vaudeville career as well as the newlywed life of Will and Betty Blake Rogers and the birth of their children. During these years, the Rogerses moved to New York City, and after many years of performing with Buck McKee and horse Teddy, Rogers began a solo act in vaudeville as a talking, roping cowboy. He appeared on the same playbill with such performers as Fred Stone, Eddie Cantor, and Houdini, and his stage career expanded to include an appearance in the Broadway musical comedy "The Wall Street Girl." Volume Three ends with Rogers's successful transition from vaudeville to Broadway, on the brink of his breakthrough as a star of the Ziegfeld Follies.
Auditing has hit the headlines over recent years, and for all the wrong reasons, and in today's environment, the result of negligent auditing can be serious resulting in sizeable fines and even withdrawal of audit registration which can be costly in terms of fee income. Frequently Asked Questions in International Standards on Auditing presents the relevant standards in a concise and jargon-free way, enabling auditors to appreciate the reasoning behind the standards and undertake audit work effectively. This book focuses on the main areas of the auditing standards and also addresses some key areas where audit firms are failing and which have been flagged up by audit regulators. The FAQs cover the main parts of each standard, and each question will be answered in a practical context, with worked examples showing how the standards are applied in real situations.
The easy way to get a grip on International Reporting Standards IFRS For Dummies is your complete introduction to IFRS and international accounting and balancing standards. Combining all the facts needed to understand this complex subject with useful examples, this easy-to-read guide will have you on top of IFRS in no time. In plain English, it helps you make sense of IFRS and your understanding of: what they are and where they apply; how to adopt IFRS for the first time; how IFRS affects the key components of your financial statements; how to disclose information in financial statements; and much more. Covers what to do if you're applying IFRS for the first time Explains complicated material in plain English Helps you make sense of this principles-based set of standards that establish broad rules for financial reporting If you're an accountant, student, or trainee in need of accessible information on IFRS, this hands-on, friendly guide has you covered.
At least 10 years have elapsed since a comprehensive monograph concer ned with the broad subject of cryogenics has been published. During this time a considerable quantity of research and development has been carried out in the field of cryogenics. Furthermore, there has been a certain degree of redirection of effort within the field, mostly driven by the variety of new applications, ranging from superconductive magnet systems to micro electronics. Greater emphasis is now being placed on low-temperature cryogenics, particularly that of liquid helium. Until now cryogenic books have provided a broad survey of materials and fluid properties over the entire cryogenic regime, T ::5 150 K. This approach does not allow sufficient detail in any particular area to bring the reader to the current level of understanding in the subject. In addition, the behavior of helium has been lumped with that of other cryogenic fluids, although the properties of helium are quite unique. As a result, a clear relationship has not been established between the fundamental understanding of helium fluids and their potential applications. The present book has been written to fill this void. The approach is to survey the field of cryogenics, specifically as it pertains to helium fluids. This approach is more specialized than that contained in previous cryogenics books. Furthermore, the level of treatment is more advanced and a certain knowledge of fundamental engineering and physics principles has been assumed.
Royal Navy submarine HMS Poseidon sank in collision with a freighter during routine exercises in 1931 off the Chinese coast. Thirty of its fifty-six-man crew scrambled out of the hatches as it went down. Of the twenty-six who remained inside, eight attempted to surface using an early form of diving equipment: five of them made it safely to the surface in the first escape of this kind in submarine history and became heroes. The incident was then forgotten, eclipsed by the greater drama that followed in World War II, until news emerged that, for obscure reasons, the Chinese government had salvaged the wrecked submarine in 1972. This lively account of the Poseidon incident tells the story of the accident and its aftermath, and of the author’s own quest to discover the shipwreck and its hidden history.
Analysing US foreign policy towards Angola during the Ford administration, this book provides an intriguing insight into one of the most avoidable and unfortunate episodes in Cold War history and explores the impact on Henry Kissinger’s much vaunted reputation for being guided by realist principles. Kissinger has dominated political discourse and scholarship on US foreign policy since the 1970s, but although his legacy continues to generate controversy, little attention has been paid to the influence of Vietnam’s collapse on the US decision to covertly intervene in the Angolan civil war. This book argues that Kissinger’s concern for personal reputation and US credibility following the collapse of Vietnam led to a harmful and unrealistic policy toward Angola. Exposure of US covert intervention exacerbated domestic and international political tensions and the subsequent showdown between the excutive and legislative branches ironically resulted in Kissinger proclaiming a new departure in US–African relations. Thus, it is argued that Kissinger was an ‘unintentional realist’ rather than an intellectual proponent of realpolitik. Enhancing our understanding of Kissinger, his relationship with his subordinates and with Congress, and his approach to foreign policy, this book will be of interest to scholars of Cold War history, US foreign policy and all those fascinated by the personality of Henry Kissinger.
Eight hundred years ago, Albert of Jerusalem gave the hermit-penitents of Mount Carmel a way of life to follow. Since then, this rule has inspired and formed mystics and scholars, men and women, lay and ordained to seek the living God. In The Carmelite Tradition Steven Payne, OCD, brings together representative voices to demonstrate the richness and depth of Carmelite spirituality. As he writes, Carmelite spirituality seeks nothing more nor less than to 'stand before the face of the living God' and prophesy with Elijah, to 'hear the word of God and keep it' with Mary, to grow in friendship with God through unceasing prayer with Teresa, to 'become by participation what Christ is by nature' as John of the Cross puts it, and thereby to be made, like Thérèse of Lisieux, into instruments of God's transforming merciful love in the church and society." The lives and writings in The Carmelite Tradition invite readers to stand with these holy men and women and seek God in the hermitage of the heart. Steven Payne, OCD, of the Washington Province of Discalced Carmelite Friars, is a member of the Carmelite Friars' formation team at the Monastery of St. John of the Cross near Nairobi, Kenya, and director of the Institute of Spirituality and Religious Formation (ISRF) at Tangaza College, a constituent college of the Catholic University of Eastern Africa (CUEA) in Nairobi. He is the past editor of ICS Publications and of Spiritual Life magazine and the author of several works in philosophy of religion, theology, and Carmelite spirituality. He is a member of the Carmelite Forum and of the Carmelite Institute in Washington DC, of which he is a past president.
In this first overview of the Brazilian republican state based on extensive primary source material, Steven Topik demonstrates that well before the disruption of the export economy in 1929, the Brazilian state was one of the most interventionist in Latin America. This study counters the previous general belief that before 1930 Brazil was dominated by an export oligarchy comprised of European and North American capitalists and that only later did the state become prominent in the country’s economic development. Topik examines the state’s performance during the First Republic (1889–1930) in four sectors—finance, the coffee trade, railroads, and industry. By looking at the controversies in these areas, he explains how domestic interclass and international struggles shaped policy and notes the degree to which the state acted relatively independently of civil society. Topik’s primary concern is the actions of state officials and whether their decisions reflected the demands of the ruling class. He shows that conflicting interests of fractions of the ruling class and foreign investors gradually led to far greater state participation than any of the participants originally desired, and that the structure of the economy and of society—not the intentions of the actors—best explains the state’s economic presence.
This volume of The Official History of Australian Peacekeeping, Humanitarian and Post-Cold War Operations recounts the activities of Australia's military forces in response to overseas natural disasters. The military's involvement in overseas emergency management is focused primarily on the period immediately after disaster strikes: transporting relief supplies, providing medical assistance, restoring basic services and communications and other logistical support. Beginning with the 1917–18 influenza epidemic that ravaged the Pacific and culminating with the 2005 Pakistan earthquake, this book covers Australia's response to some of the most catastrophic natural events of the twentieth century. In their Time of Need is richly detailed, as Steven Bullard weaves together official government records and archival images with the personal narratives and photographs of those who served. This volume is an authoritative and compelling history of Australia's efforts to help their neighbours.
Steven K. Green, renowned for his scholarship on the separation of church and state, charts the career of the concept and helps us understand how it has fallen into disfavor with many Americans. In 1802, President Thomas Jefferson distilled a leading idea in the early American republic and wrote of a wall of separation between church and state. That metaphor has come down from Jefferson to twenty-first-century Americans through a long history of jurisprudence, political contestation, and cultural influence. This book traces the development of the concept of separation of church and state and the Supreme Court's application of it in the law. Green finds that conservative criticisms of a separation of church and state overlook the strong historical and jurisprudential pedigree of the idea. Yet, arguing with liberal advocates of the doctrine, he notes that the idea remains fundamentally vague and thus open to loose interpretation in the courts. As such, the history of a wall of separation is more a variable index of American attitudes toward the forces of religion and state. Indeed, Green argues that the Supreme Court's use of the wall metaphor has never been essential to its rulings. The contemporary battle over the idea of a wall of separation has thus been a distraction from the real jurisprudential issues animating the contemporary courts.
Practicing engineers and scientist will benefit from this book's presentation of the most accurate information on the subject. The equations for fifteen important cryogenic fluids are presented in a basic format, accompanied by pressure-enthalpy and temperature-entropy charts and tables of thermodynamic properties. The book is supported by ICMPROPRS - an interactive computer program for the calculation of thermodynamic properties of the cryogenic fluids - that can be downloaded from the World Wide Web.
How presidents spark and sustain support for wars remains an enduring and significant problem. Korea was the first limited war the U.S. experienced in the contemporary period - the first recent war fought for something less than total victory. In Selling the Korean War , Steven Casey explores how President Truman and then Eisenhower tried to sell it to the American public. Based on a massive array of primary sources, Casey subtly explores the government's selling activities from all angles. He looks at the halting and sometimes chaotic efforts of Harry Truman and Dean Acheson, Dwight Eisenhower and John Foster Dulles. He examines the relationships that they and their subordinates developed with a host of other institutions, from Congress and the press to Hollywood and labor. And he assesses the complex and fraught interactions between the military and war correspondents in the battlefield theater itself. From high politics to bitter media spats, Casey guides the reader through the domestic debates of this messy, costly war. He highlights the actions and calculations of colorful figures, including Senators Robert Taft and JHoseph McCarthy, and General Douglas MacArthur. He details how the culture and work routines of Congress and the media influenced political tactics and daily news stories. And he explores how different phases of the war threw up different problems - from the initial disasters in the summer of 1950 to the giddy prospects of victory in October 1950, from the massive defeats in the wake of China's massive intervention to the lengthy period of stalemate fighting in 1952 and 1953.
This text now includes updates to all statistics, information on job design and empowerment, updated coverage of trade unionism and a new chapter on business ethics. It matches new NVQ requirements and incorporates new material relevant to courses and learning needs.
In The Political Economy of Regional Peacemaking, scholars examine the efficacy of trade agreements, economic sanctions, and other strategies of economic statecraft for the promotion of peace both between rival states and across conflict-ridden regions more generally. In the introduction, Steven E. Lobell and Norrin M. Ripsman pose five central questions: (1) What types of economic statecraft, including incentives and sanctions, can interested parties employ? (2) Who are the appropriate targets in the rival states—state leaders, economic and social elites, or society as whole? (3) When should specific economic instruments be used to promote peace—prior to negotiations, during negotiations, after signature of the treaty, or during implementation of the treaty? (4) What are the limits and risks of economic statecraft and economic interdependence? (5) How can economic statecraft be used to move from a bilateral peace agreement to regional peace? The chapters that follow are grouped in three sections, corresponding to the three stages of peacemaking: reduction or management of regional conflict; peacemaking or progress toward a peace treaty; and maintenance of bilateral peace and the regionalization of the peace settlement. In each chapter, the contributors consider the five key questions from a variety of methodological, historical, cultural, and empirical perspectives, drawing data from the Pacific, the Middle East, Europe, Asia, and Latin America. The conclusion expands on several themes found in the chapters and proposes an agenda for future research.
In the first full-length scholarly study of the "Black Jews" of Ethiopia, Kaplan (comparative religion and African studies, Hebrew U. of Jerusalem) considers them as an aspect of Ethiopian history, rather than of Jewish history. They are not, he says, a lost tribe of Israel, but a native ethnic group that emerged in Ethiopia between the 14th and 16th centuries. He traces their cultural development and their relations with the mainstream culture, Ethiopian emperors, native and missionary Christians, and others. Annotation copyright by Book News, Inc., Portland, OR
Steven K. Green tells the story of the nineteenth-century School Question, the nationwide debate over the place and funding of religious education, and how it became a crucial precedent for American thought about the separation of church and state.
This text on media violence and its effects on children and adolescents explores new findings and key topics such as Internet aggression, viewing violence in sports, and playing violent video games. The author evaluates the role of developmental processes in media violence research and stresses the importance of metholdology in understanding that research. This allows for identification of age-related gaps in the literature and helps students become cirtical consumers of research--from the publisher.
Diamonds have long been bloody. A new history shows how Germany’s ruthless African empire brought diamond rings to retail display cases in America—at the cost of African lives. Since the late 1990s, activists have campaigned to remove “conflict diamonds” from jewelry shops and department stores. But if the problem of conflict diamonds—gems extracted from war zones—has only recently generated attention, it is not a new one. Nor are conflict diamonds an exception in an otherwise honest industry. The modern diamond business, Steven Press shows, owes its origins to imperial wars and has never escaped its legacy of exploitation. In Blood and Diamonds, Press traces the interaction of the mass-market diamond and German colonial domination in Africa. Starting in the 1880s, Germans hunted for diamonds in Southwest Africa. In the decades that followed, Germans waged brutal wars to control the territory, culminating in the genocide of the Herero and Nama peoples and the unearthing of vast mineral riches. Press follows the trail of the diamonds from the sands of the Namib Desert to government ministries and corporate boardrooms in Berlin and London and on to the retail counters of New York and Chicago. As Africans working in terrifying conditions extracted unprecedented supplies of diamonds, European cartels maintained the illusion that the stones were scarce, propelling the nascent U.S. market for diamond engagement rings. Convinced by advertisers that diamonds were both valuable and romantically significant, American purchasers unwittingly funded German imperial ambitions into the era of the World Wars. Amid today’s global frenzy of mass consumption, Press’s history offers an unsettling reminder that cheap luxury often depends on an alliance between corporate power and state violence.
This issue of the Urologic Clinics covers stricture, renal injuries, priapism, penile fractures, and bladder injuries. An article covering necessary plastic surgery principles for the urologist is also included. Dr. Allen Morey serves as Guest Editor of this issue on urologic trauma and reconstruction. Dr. Morey has extensive clinical experience in reconstructive urology with emphasis in urethral stricture disease, and urologic trauma.
Religion in Science Fiction investigates the history of the representations of religion in science fiction literature. Space travel, futuristic societies, and non-human cultures are traditional themes in science fiction. Speculating on the societal impacts of as-yet-undiscovered technologies is, after all, one of the distinguishing characteristics of science fiction literature. A more surprising theme may be a parallel exploration of religion: its institutional nature, social functions, and the tensions between religious and scientific worldviews. Steven Hrotic investigates the representations of religion in 19th century proto-science fiction, and genre science fiction from the 1920s through the end of the century. Taken together, he argues that these stories tell an overarching story-a 'metanarrative'-of an evolving respect for religion, paralleling a decline in the belief that science will lead us to an ideal (and religion-free) future. Science fiction's metanarrative represents more than simply a shift in popular perceptions of religion: it also serves as a model for cognitive anthropology, providing new insights into how groups and identities form in a globalized world, and into how crucial a role narratives may play. Ironically, this same perspective suggests that science fiction, as it was in the 20th century, may no longer exist.
Welsh at War From Mons to Loos and the Gallipoli Tragedy is the culmination of twelve years of painstaking research by the author into the the Welsh men and infantry units who fought in the Great War.These units included the four regular regiments the Royal Welsh Fusiliers, South Wales Borderers Welsh Regiment and Welsh Guards as well as the Territorial Monmouthshire Regiment, the Yeomanry regiments, the Denbighshire Hussars, Pembroke Yeomanry, Montgomeryshire Yeomanry, Glamorgan Yeomanry and Welsh Horse Yeomanry and their amalgamation into service battalions for the regular regiments during 1917.Welsh troops fought with great courage in every theater of the war the Western Front, Aden, China, Gallipoli, Egypt, India, Italy, Salonika and in Palestine and as well as the casualties who were suffered during these campaigns, many men gained recognition for acts of gallantry.The book covers all of the major actions and incidents in which each of the Welsh infantry regiments took part from the opening of the war in 1914 until the end of 1915, as well as stories of Welsh airmen, Welshmen shot at dawn, Welsh rugby players who fell, Welsh gallantry winners and the Welshmen who died in non-Welsh units, such as the Dominion forces and other units of the British Armed Forces.While chronicling a history of the war through the events and battles that Welshmen took part in, the stories of individual casualties are included throughout, together with many compelling photographs of the men and their last resting places.
Tens of thousands of US soldiers and untold millions of Koreans died in this war the first major arena of the East-West conflict. This concise international history of the war offers a new approach to its understanding, tracing its origins and dynamics to the interplay between modern Korean history and twentieth century world history. The narrative also uniquely examines the social history of the conflict, and includes material on the newly racially integrated US fighting forces, war and disease, women and war and life in the Prisoner of War camps. While most surveys stop at 1953, with the signing of the armistice, Steven Hugh Lee carries the story through to the Geneva Conference in the spring of 1954 the last major international effort before recent years to negotiate a permanent peace for the Korean peninsula.
Conn's study includes familiar places like the Metropolitan Museum of Art and the Academy of Natural Sciences, but he also draws attention to forgotten ones, like the Philadelphia Commercial Museum, once the repository for objects from many turn-of-the-century world's fairs. What emerges from Conn's analysis is that museums of all kinds shared a belief that knowledge resided in the objects themselves. Using what Conn has termed "object-based epistemology," museums of the late nineteenth century were on the cutting edge of American intellectual life. By the first quarter of the twentieth century, however, museums had largely been replaced by research-oriented universities as places where new knowledge was produced. According to Conn, not only did this mean a change in the way knowledge was conceived, but also, and perhaps more importantly, who would have access to it.
Why should we care about climate chaos and global warming? Because, among other risky outcomes, they may seriously harm our health! Scientists around the world are in agreement that global warming, more aptly named climate change, is occurring and human activity is the primary cause. The debate now is in the scientific and policy worlds about just how harmful climate change will be and what are the best ways to stop it. One of those scientists is author Cindy Parker, who believes climate change is the most health-damaging problem humanity has ever faced. Parker has thus immersed herself during the past ten years in educating the public and health professionals about how climate change will affect our well-being. Here, she and husband, Steve Shapiro, a psychologist and former journalist, describe what we can expect if climate change continues unabated. The authors explain our possible physical and mental responses to such climate change factors as heat stress, poor air quality, insufficient water resources, and the rise of infectious diseases fueled by even minor increases in temperature. They also show how other changes that may result from climate change-including sea level rise, extreme weather events, and altered food supplies can harm human health. Parker and Shapiro have found, however, that just talking about the problem is not enough. Actions that can prevent or reduce climate change's harm are presented in each chapter. To illustrate how much global warming will affect our lives, Parker and Shapiro begin their book with a chapter showing the worst-case scenario if climate change continues without intervention, and end the book with the best case scenario if we act now. Their eye-opening work will appeal to everyone who wants to remain healthy as we challenge this world-altering problem of our own making . While written for a lay audience in a manner that limits technical terminology, the book will also appeal to students and professionals of public health, medicine, environmental psychology, and science who will find the focus on health and the extensive referencing useful.
The Wiley Handbook of Contextual Behavioral Science describes the philosophical and empirical foundation of the contextual behavioral science movement; it explores the history and goals of CBS, explains its core analytic assumptions, and describes Relational Frame Theory as a research and practice program. This is the first thorough examination of the philosophy, basic science, applied science, and applications of Contextual Behavioral Science Brings together the philosophical and empirical contributions that CBS is making to practical efforts to improve human wellbeing Organized and written in such a way that it can be read in its entirety or on a section-by-section basis, allowing readers to choose how deeply they delve into CBS Extensive coverage of this wide ranging and complex area that encompasses both a rich basic experimental tradition and in-depth clinical application of that experimental knowledge Looks at the development of RFT, and its implications for alleviating human suffering
This book tackles some of the common and difficult problems encountered by the clinical neurologist by providing practical guidance. The contributors approach the clinical challenges presented from their own points of view. Up-to-date references support the claims for preferred therapeutical and surgical treatments.
Your plain–English guide to financial accounting for students and trainees. Financial Accounting For Dummies provides students who are studying finance, accounting and business with the basic concepts, terminology, and methods to interpret, analyse, prepare and evaluate financial statements. Covers concepts accountants and other business professionals use to prepare reports; mergers and acquisitions purchase and pooling; free cash flow; and financial statement analysis. Whether you′re a student on your way to earning a degree, working towards your ACCA qualification, or a trainee just starting out in your accounts career, Financial Accounting For Dummies gives you a wealth of information to grasp the subject. This UK version is adapted to take in UK accounting practice and international reporting standards Provides a firm grounding in interpreting, analysing, preparing and evaluating corporate financial statements Includes easy–to–understand explanations and real-life examples to consolidate learning
A concise FAQ guide to IFRS principles and practices Co-written by Steven Collings, winner of Accounting Technician of the Year at the British Accountancy Awards 2011, this book is a comprehensive guide to International Financial Reporting Standards (IFRS) which became mandatory in the EU in 2005, and they will almost certainly be adopted by most other developed countries in the near future. Unlike US-GAAP and other sets of standards, the IFRS are principles-based rather than rules-based, putting the onus of interpretation more on users than has previously been the case. Under IFRS users must understand the economic substance of operations, and they must be able to make assumptions, hypotheses, and estimations leading to an accounting treatment consistent with the general objectives of and principles behind IFRS financial reporting. In a handy, easy-to-navigate Q&A format, Frequently Asked Questions on IFRS provides accounting and finance professionals with the answers to some of the most commonly asked questions on the new standards. Covering the often complicated areas of accounting for financial instruments, tangible and intangible assets, provisions, and revenue recognition, the book also contains a valuable overview of the standards and the thinking behind them. Includes a comprehensive section on the new IFRS for small and medium enterprises Contains real-world examples from financial reports; a glossary of commonly used terms; and a 'Test Your Knowledge' section Provides a simple way to get up to speed on these often confusing, principles-based standards
A guide to "when to" and "what to" rather than "how to," this book provides evidence-based surgical reviews to provide credible answers to age-old surgical management questions. The management issues presented are oriented toward interventions and use evidence-based techniques to assess the safety and efficacy of new treatments and rehabilitative or preventative interventions. Each chapter is organized around the key questions essential to delineating the current status of evidence related to the subject reviewed. Publications from the past decade are cited that provide Level I and II evidence using the Oxford scale. Throughout Elective General Surgery, careful assessment of the validity of intervention studies and the strength of the evidence that they provide underlies the choices of cited publications. The information presented in this volume guides the scientific surgeon in providing state-of-the-art care and in optimizing the use of medical resources without losing sight of the need to address the unique needs of individual patients.
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