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Author: Lee J. Seidler
Publisher: John Wiley & Sons
ISBN:
Category : Business & Economics
Languages : en
Pages : 578
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Book Description
Author: Lee J. Seidler
Publisher: John Wiley & Sons
ISBN:
Category : Business & Economics
Languages : en
Pages : 578
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Book Description
Author: Harry I. Wolk
Publisher: SAGE
ISBN: 1412953456
Category : Business & Economics
Languages : en
Pages : 697
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Book Description
Presents complex materials in a clear and understandable manner. Incorporating the latest accounting standards and presenting the most up-to-date accounting theory from the top academic journals in accounting and finance throughout the world.
Author: Thomas G. Evans
Publisher: South Western Educational Publishing
ISBN:
Category : Business & Economics
Languages : en
Pages : 392
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Book Description
This easy-to-read accounting theory text contains two distinct, but integrated parts. Part One focuses on two interwoven topics: accounting theory formulation and standard setting in a chronological format. This section analyzes the major historical efforts attempted in the development of an accounting theory. The Conceptual Framework project is studied, and the FASB and how it influences current standard setting is examined. Part Two covers contemporary financial reporting issues as they relate to the FASB's Conceptual Framework. Controversial accounting areas, such as cash flows, accounting for pensions, post-employment benefits and stock options, are studied within the context of the definitions of assets and liabilities provided by the Conceptual Framework. Interesting and challenging cases provide the reader with practical experience in applying accounting theory.
Author: Maria-Gabriella Baldarelli
Publisher: Springer
ISBN: 3319509187
Category : Business & Economics
Languages : en
Pages : 412
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Book Description
This book discusses the foundations of social and environmental accounting and highlights local differences in countries like Italy and Bulgaria. It also describes the institutional environment, which affects the development and application of environmental accounting and reporting, as a basis for evaluating current achievements and the future steps that need to be taken to develop and spread environmental accounting. The book is unique in presenting exemplary cases from different emerging and developed countries. It is a valuable resource for theorists in the field, practitioners in companies, as well as investors and other stakeholders. Moreover, it provides students with the necessary theoretical constructs, empirical studies as well as practical and managerial tools to allow for a quick orientation in the methodology, techniques and selected practices used in environmental accounting and reporting.
Author:
Publisher:
ISBN:
Category : Social indicators
Languages : en
Pages : 652
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Book Description
Introductory material and statistical tables on 11 topics, e.g., public safety, social participation, and use of leisure time. Appendixes include sources used and glossary. Index.
Author: K. K. Dompere
Publisher: Springer Science & Business Media
ISBN: 3540880860
Category : Computers
Languages : en
Pages : 311
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Book Description
This monograph is special in its orientation and contribution to current state of our understanding of decision-choice process and knowledge production. Its special orientation is to bring to the scientific community the discussions on the epistemic structure of the relationships among uncertainty, expectations, risk, possibility, probability and how the rules of fuzzy paradigm and the methods of fuzzy rationality bring new and different understanding to the relationships. At the level of theory of knowledge, it presents the structure and epistemic analysis of uncertainty, expectations and risk in decision-choice actions through the characteristics of substitution-transformation and input-output processes in categorial dynamics of actual-potential duality. The interactive effects of rationality and expectation are examined around belief, prospect, time and conditions of belief justification where the relationship between possibility and probability as a sequential link between potential and actual is analyzed to provide some understanding of the role of relative costs and benefits in defining risk in both nature and society. The concepts of possibilistic and probabilistic beliefs are explicated in relation to rationality and the decision-choice process where the analytical relationship between uncertainty and expectation formation is presented leading to the introduction of two types of uncertainty composed of fuzzy uncertainty and stochastic uncertainty.
Author: Brent Fisse
Publisher: State University of New York Press
ISBN: 1438402929
Category : Social Science
Languages : en
Pages : 408
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Book Description
Uncertainty surrounds the use of publicity as a means of controlling corporate crime. On the one hand, some agree with Justice Brandeis's dictum that light is "the best of disinfectants...the most efficient policeman." On the other hand, many believe that corporations' internal affairs are effectively shrouded with a thick fog that prevents the light of public scrutiny from reaching them. The Impact of Publicity on Corporate Offenders is the first study to go beyond the rhetoric, through an examination of corporate experience. Fisse and Braithwaite have carried out a qualitative inquiry concerning 17 large corporations involved in publicity crises. Based mainly on interviews, the inquiry includes company employees and former employees, union officials, officers of government regulatory agencies, competitors, independent accountants, government prosecutors, public interest activists, judicial officers, stockbrokers, and other experts.
Author: Nicholas Rescher
Publisher: Walter de Gruyter
ISBN: 3110326361
Category : Philosophy
Languages : en
Pages : 188
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Book Description
Nicholas Rescher's interest in issues of social philosophy, now dating back over forty years, have resulted in four previous books: Distributive Justice (New York: Bobbs Merrill, 1966), Welfare: the Social Issues on Philosophical Perspective (Pittsburgh: University of Pittsburgh Press, 1972), Public Concerns (Lanham, MI: Rowman & Littlefield, 1996), and Fairness (New Brunswick, NJ: Transaction Publishers, 2002). Additionally, however, he has during this time also written more than a dozen essays on various particular problems and issues of this domain-usually in response to the needs of some special occasion. The aim of the present volume is to collect this material together in coordinative conjunction. The resultant book will not only offer a panorama of Rescher's views on some of the key issues of the field, but also convey a sense of the procedural ways and means by which Rescher think that philosophical deliberations can serve to shed some instructive light on such ever-controversial matters. For Rescher is convinced in theory and has sought to illustrate in practice that constructive thinking in this domain calls for implementing a quantitative approach from a moral perspective, and that neither the measurable quantities not the intangible values of the situation can be overlooked in a cogent assessment of the issues. It is his hope that these essays will confirm the justice of this conviction.
Author: Kofi Kissi Dompere
Publisher: Springer Science & Business Media
ISBN: 3540880828
Category : Mathematics
Languages : en
Pages : 301
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Book Description
Philosophy involves a criticism of scientific knowledge, not from a point of view ultimately different from that of science, but from a point of view less concerned with details and more concerned with the h- mony of the body of special sciences. Here as elsewhere, while the older logic shut out possibilities and imprisoned imagination within the walls of the familiar, the newer logic shows rather what may happen, and refuses to decide as to what must happen. Bertrand Russell At any particular stage in the development of humanity knowledge comes up against limits set by the necessarily limited character of the experience available and the existing means of obtaining knowledge. But humanity advances by overcoming such limits. New experience throws down the limits of old experience; new techniques, new means of obtaining knowledge throw down the limits of old techniques and old means of obtaining knowledge. New limits then once again appear. But there is no more reason to suppose these new limits absolute and final than there was to suppose the old ones absolute and final.
Author: Kofi Kissi Dompere
Publisher: Springer
ISBN: 3540444491
Category : Mathematics
Languages : en
Pages : 356
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Book Description
Criticism is the habitus of the contemplative intellect, whereby we try to recognize with probability the genuine quality of a l- erary work by using appropriate aids and rules. In so doing, c- tain general and particular points must be considered. The art of interpretation or hermeneutics is the habitus of the contemplative intellect of probing into the sense of somewhat special text by using logical rules and suitable means. Note : Hermeneutics differs from criticism as the part does from the whole. Antonius Gvilielmus Amo Afer (1727) There is no such thing as absolute truth. At best it is a subj- tive criterion, but one based upon valuation. Unfortunately, too many people place their fate in the hands of subjective without properly evaluating it. Arnold A. Kaufmann and Madan M. Gupta The development of cost benefit analysis and the theory of fuzzy decision was divided into two inter-dependent structures of identification and measurement theory on one hand and fuzzy value theory one the other. Each of them has sub-theories that constitute a complete logical system.
