Search results for ""author alfred""

For many companies, fixed assets represent the largest single aspect of their financial statement, yet rarely do they command time proportionate to the magnitude of the investment. This is the first book to show how to implement internal controls for fixed assets. It is a step-by-step guide for developing and maintaining a functioning internal control system that will withstand the closest scrutiny from independent public accountants and the PCAOB. With up-to-the-minute discussion of IFRS and GAAP, this is a must-have guide for controllers, auditors, and CFOs.

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Praise for Executive's Guide to Fair Value: Profiting from the New Valuation Rules "The advent of fair value reporting is not your Momma's (or your Papa's) kind of accounting. If you're a financial professional above the age of twenty-five who is working in industry, read this book. From choosing a fair value specialist to the perils of 'made as instructed' valuations to purchase price allocations to impairment testing to that SEC tripwire, customer relationships, fair value expert Al King gets it right. And he does so with neither jargon nor literary anesthesia. As a former CFO myself, all I can say is WOW!" -Warren D. Miller, CFA, ASA, CMA, CPA, Cofounder, Beckmill Research A hands-on guide for financial executives needing to understand the appraisal process Executive's Guide to Fair Value: Profiting from the New Valuation Rules brings senior level executives up to speed on what fair value really means. This new book addresses a full range of issues facing auditors and executives, including litigation and the "true" determination of value, estimating the value of working capital, and how to estimate the value and life of intangible assets. Complete with advice on the latest FASB rules and regulations, Executive's Guide to Fair Value: Profiting from the New Valuation Rules provides the most up-to-date and reliable information on: The latest fair value rules and how they impact both preparers and users of financial statements The role and responsibility of the appraisal specialist, including best practice tips for choosing and evaluating an appraiser Testing customer relationships for impairment A thorough knowledge of what fair value accounting is and how it can impact your corporation and its profitability Practical applications, including incentive compensation and equity-based compensation In basic, nontechnical language, Executive's Guide to Fair Value: Profiting from the New Valuation Rules will help all financial executives and auditors succeed in understanding the new fair value accounting rules that corporations must now follow. The result is a resource that professionals can rely on to understand the importance of valuation and the concepts that define it.

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All life on earth is dependent on energy from the sun, but one species has evolved to be especially efficient in tapping that supply. This is the story of the human species and its dedicated effort to sustain and elevate itself by making the earth’s stores of energy its own. A story of slow evolutionary change and sharp revolutionary departures, it takes readers from the origins of the species to our current fork in the road. With a winning blend of wit and insight, Alfred W. Crosby reveals the fundamental ways in which humans have transformed the world and themselves in their quest for energy. When they first started, humans found fuel much like other species in the simple harvesting of wild plants and animals. A major turn in the human career came with the domestication of fire, an unprecedented achievement unique to the species. The greatest advantage from this breakthrough came in its application to food. Cooking vastly increased the store of organic matter our ancestors could tap as food, and the range of places they could live. As they spread over the earth, humans became more complicated harvesters, negotiating alliances with several other species—plant and animal—leading to the birth of agriculture and civilizations. For millennia these civilizations tapped sun energy through the burning of recently living biomass—wood, for instance. But humans again took a revolutionary turn in the last two centuries with the systematic burning of fossilized biomass. Fossil fuels have powered our industrial civilization and in turn multiplied our demand for sun energy. Here we are then, on the verge of exceeding what the available sources of sun energy can conventionally afford us, and suffering the ill effects of our seemingly insatiable energy appetite. A found of the field of global history, Crosby gives a book that glows with illuminating power.

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The nine essays in this collection represent the first book-length treatment of one of the major changes that have shaped Latin America since independence: decentralization of the state. Contributors argue that though the assignment of political, fiscal, and administrative duties to subnational governments has been one of the most important political developments in Latin America, it is also one of the most overlooked. This volume is divided into three sections. Part one presents an overview of the topic by the editors; part two considers the political origins of decentralization; and part three examines decentralization and economic reforms. Decentralization and Democracy in Latin America explores the causes of decentralization in six significant case studies: Argentina, Bolivia, Brazil, Chile, Mexico, and Venezuela. Shorter analyses of Uruguay and Peru are also included. The essays in this volume find substantial common ground across regime types, historical periods, and countries, and yield several substantive conclusions. First, historical-institutional and socioeconomic legacies matter. Second, democratization and neoliberal reform are neither necessary nor sufficient to explain decentralization. Finally, institutional and electoralist approaches, supplemented with analysis of macro and distal factors, offer the most promising avenues for further research. This book will be important for all students and scholars of Latin America and comparative politics.

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These original essays offer evidence that a growing number of Anglo-American philosophers are finding in the classical discussion of God's existence and nature fertile sources for the critical reflection on issues in the philosophy of religion. Nelson Pike challenges Aquinas' claim that God is not responsible for evil and shows how the rejection of this claim bears on the proem of evil. Richard Swinburne defends the classical Christian understanding of heaven and hell, arguing that it is both philosophically plausible and compatible with the Christian conception of God's goodness. Philip Quinn proposes a defensible version of the classical assertion that God's conserving a creature in existence is tantamount to his continuously creating that creature. Thomas Flint and Alfred Freddoso present an analysis of omnipotence which they claim to be both philosophically adequate and consonant with the orthodox Christian belief that God is both omnipotent and incapable of sinning. James Ross's main purpose is to dislodge the assumption that God's power is properly and adequately thought of as the power to cause (or bring about or actualize) states of affairs. Clement Dore reinterprets and defends Descartes' often maligned Fifth Meditation argument for God's existence. finally, Mark Jordan explicates the metaphysical foundations of Aquinas' doctrine of divine names.

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This new edition extends and brings up to date the story of political, economic, and social change among the British. An entirely new chapter covers the Thatcher years, discussing such events as the Falkland Island crisis and the General Election of 1983. Other sections have been revised to reflect information only recently available. Throughout, Havighurst has incorporated material from official documents, monographs, biographies, articles, and the press. His fascinating narrative fully captures the ongoing importance of change itself in shaping the character of Britain.

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Fully updated and revised, this edition of a classic medieval source collection features: Clear modern English translations, based on the best available critical editions, of more than 116 documentary sources—more than any other book of its kind Thirty-four artifactual sources ranging from fine art to everyday items A broad topical, geographical, and chronological approach, including textual and artifactual selections that shed light on such often-overlooked cohorts as women, Jews in Christian Europe, Byzantium, and Islam, and that range in time from the second century to 1493 Introductions and notes setting each source in its historical context A detailed Student's Guide providing step-by-step instruction on how to analyze documentary and artifactual sources Numerous illustrations in each chapter Topical Contents and a Glossary to assist students in their research

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Fully updated and revised, this edition of a classic medieval source collection features: Clear modern English translations, based on the best available critical editions, of more than 116 documentary sources—more than any other book of its kind Thirty-four artifactual sources ranging from fine art to everyday items A broad topical, geographical, and chronological approach, including textual and artifactual selections that shed light on such often-overlooked cohorts as women, Jews in Christian Europe, Byzantium, and Islam, and that range in time from the second century to 1493 Introductions and notes setting each source in its historical context A detailed Student's Guide providing step-by-step instruction on how to analyze documentary and artifactual sources Numerous illustrations in each chapter Topical Contents and a Glossary to assist students in their research

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Edición y traducción de Juan Antonio Tello El 5 de octubre de 1894 se presenta Los Minutos de arena memorial en las ediciones del Mercure de France, la primera obra de Alfred Jarry publicada en volumen y una de las primeras con esta función editorial de la revista, un libro hecho de fragmentos de origen diverso ?poesía, prosa, teatro? pero gobernado por un espíritu poético indudable. Remy de Gourmont se encarga del comentario elogioso en esas mismas páginas. El texto introductorio, de título Dintel, unifica los diferentes capítulos e invita a franquear la puerta de entrada a una poética que se quiere declaración de intenciones. El lenguaje ocupa aquí un lugar principal y definitorio; es principio, medio y fin de lo literario; todo y nada de lo simbólico; significante al tiempo que significado.

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Alfred Brendel, uno de los pianistas más notables de nuestro tiempo, es célebre por sus magníficas interpretaciones de Haydn, Mozart, Beethoven, Schubert y Liszt, así como por haber rescatado del olvido la obra pianística de los últimos años de Schubert. En esta antología denitiva de sus textos sobre música Brendel se nos revela, además, como un ensayista brillante, dotado de la insólita capacidad de otorgar a la prosa la claridad y la originalidad expresiva que caracterizan sus interpretaciones al piano. Sus ideas sobre Bach, Beethoven, Schubert, Schumann, Liszt, Busoni y Schönberg, lúcidas y provocadoras, son un tesoro para músicos y melómanos.

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Encuadernación: rústica con solapaWadzek contra la turbina de vapor (1918), para muchos la clara predecesora de la obra maestra de Alfred Döblin, Berlin Alexanderplatz, constituye una magistral y divertidísima sátira del capitalismo salvaje. Wadzek y Rommel, los protagonistas de la novela, son dos industriales cuya única razón para vivir es la de superarse entre ellos y, de paso, aniquilarse el uno al otro. Rommel, un personaje ambicioso, extremado, actúa de manera sibilina contra su más firme competidor, Wadzek, quien, de este modo, se convertirá en víctima del sistema o, al menos, así lo percibe él, lo que hace que se vea obligado a arrastrar a toda su familia en una huida desaforada de un Berlín desproporcionado, caótico y tremendo.Obra desmesurada, estridente, irónica y grotesca, todo en ella está deformado hasta alcanzar casi la caricatura, haciendo de esta una novela tragicómica, que oscila entre los dos polos del humor: la gravedad y el divertimento.

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Text in German & English. Ernst Leitz was taking the prototype for the legendary Leica camera to be tested in North America when 'Haus Friedwart' in his hometown of Wetzlar was begun. The architect Bruno Paul (1874-1968) was a sought-after designer of challenging interior designs and architect of grand upper-middle class houses and public buildings. By means of wood panelling, fittings and the design of ceilings he gives every room a special character. Details such as door handles, radiator screens and lamps remain today, as does all the furniture designed for the house. This building is therefore a unique example of Bruno Paul's special art, which, through zigzag lines, twin arches and star forms, represents an early example of Art Decó.

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Dieser Titel aus dem De Gruyter-Verlagsarchiv ist digitalisiert worden, um ihn der wissenschaftlichen Forschung zugänglich zu machen. Da der Titel erstmals im Nationalsozialismus publiziert wurde, ist er in besonderem Maße in seinem historischen Kontext zu betrachten. Mehr erfahren Sie .>

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