Search results for ""author thomas müller""

A succinct, yet highly informative guide to IPSAS and their application IPSAS Explained provides a concise summary of the International Public Sector Accounting Standards for practitioners needing to maintain compliance with ever-changing practices. Comprehensively updated to align with newly-accepted standards in key subject areas and including the latest iteration of the framework and improvement projects, this guide distills each standard into a useful and accessible format. Coverage of each IPSAS includes a brief overview of the basic principles behind it, as well as charts, graphs and tables that provide information at a glance. Updated material includes discussion of the new IPSASB governance structure, including the Public Interest Committee and Consultative Advisory Group, as well as information on the current Exposure Drafts and the changes forthcoming from the Improvements Project. New sections on First-Time Adoption of Accrual Basis IPSAS, new consolidation standards and Service Performance Reporting bring practitioners completely up to date to help ensure full compliance. Locate relevant IPSAS quickly and easily Get up to date on newly adopted standards Deepen conceptual understanding with graphical representations Understand the operations of the IPSASB, as well as new and ongoing projects The International Public Sector Accounting Standards Board is engaged in the ongoing process of bringing public sector accounting in line with the IPSAS, which largely align with the IFRS model: where an IFRS exists, it is either adopted directly or adjusted to be suitable for the public sector; where no relevant IFRS exists, the IPSASB issues an IPSAS. IPSAS Explained condenses and clarifies each IPSAS, providing context, background and practical guidance to help practitioners find the answers they need to comply.

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The medicalisation of alcohol use has become a prominent discourse that guides policy makers and impacts public perceptions of alcohol and drinking. This book maps the historical and cultural dimensions of the phenomenon. Emphasising medical attitudes and theories regarding alcohol and the changing perception of alcohol consumption in psychiatry and mental health, it explores the shift from the use of alcohol in clinical treatment and as part of dietary regimens to the emergence of alcoholism as a disease category that requires medical intervention and is considered a threat to public health.

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Menschen mit Depression können oft über ihre Erkrankung nicht sprechen, nutzen aber das Internetforum des Kompetenznetzes Depression, Suizidalität. Vier Betroffene und eine Angehörige haben für diesen Ratgeber die Einträge gesichtet und kommentiert – fachlich betreut von Ärzten des Kompetenznetzes. Erläutert werden die wichtigsten Fragen, die sich Betroffene stellen: Wie äußert sich eine Depression? Welche Therapien gibt es? Welche Rolle spielt das soziale Umfeld? Für Betroffene, aber auch für Fachleute, die die „Innenansicht“ interessiert.

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A battle of wits between the nimblest French thief and the shrewdest British detective This volume contains two adventures which pit the gentleman thief Arsène Lupin against Sherlock Holmes, the world’s most famous detective. In ‘The Blonde Lady’, Holmes must discover the identity of a mysterious female thief who is linked to Lupin, while in ‘The Jewish Lamp’ he finds out that the theft of a lamp containing a precious jewel conceals an astonishing secret. While their tone is at times ironic and firmly tongue-in-cheek, the two stories in Arsène Lupin vs Sherlock Holmes bear all the hallmarks of classic detective fiction, and will put a smile on the lips and set the pulses racing of all fans of mystery and detective fiction.

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