Locating Accounting in Its National Context PDF Download

Author: Stefano Zambon
Publisher: FrancoAngeli
ISBN: 9788846439543
Category : Business & Economics
Languages : en
Pages : 244

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Author: David Alexander
Publisher: Routledge
ISBN: 131720655X
Category : Business & Economics
Languages : en
Pages : 437

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Italian accounting has a long and honourable tradition of theoretical and applied analysis of the accounting and reporting function, perceived and defined much more broadly than in the Anglo-Saxon tradition. The high point of this perhaps, is the creation of what is known as Economia Aziendale (EA). The antecedents, genesis and later developments are presented here in detail by highly knowledgeable specialists in the field. EA takes as a prerequisite the necessity of the business (entity/azienda) to ensure its own long-run survival. This requires that the necessary resources are retained and preserved, so operating capital maintenance, by definition future-oriented, is essential. It requires a focus on the particular business organization, entity-specific and consistent with today's notion of the business model. Entity-specific information relevant to current and future cash flows is a necessary pre-requisite for ensuring long-run survival, which historical cost accounting, or fair value (being market-specific not entity-specific) satisfactorily achieve. Flexibility of valuation and of reporting, always relevant to the specific asset at the specific time in the specific place, is a necessary condition for effective management. This is exactly the focus of EA and its analysis and tradition. Scholars and advanced students of international regulation and accounting, as well as accounting history, will find this an invaluable guide to a vibrant, scholarly tradition of great practical relevance today.

Author: Veronika Koller
Publisher: John Benjamins Publishing Company
ISBN: 9027249741
Category : Language Arts & Disciplines
Languages : en
Pages : 341

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This book addresses an under-researched area within populism studies: the discourse of supporters of populist parties. Taking the 2019 European elections as their case study, the authors analyse how supporters in eleven different countries construct identities and voting motivations on social media. The individual chapters comprise a range of methods to investigate data from different social media platforms, defining populism as a political strategy and/or practice, realised in discourse, that is based on a dichotomy between “the people”, who are unified by their will, and an out-group whose actions are not in the interest of the people, with a leader safeguarding the interests of the people against the out-group. The book identifies what motivates people to vote for populist parties, what role national identities and values play in those motivations, and how the social media postings of populist parties are recontextualised in supporters’ comments to serve as a voting motivation.

Author: Carrie Traher
Publisher: Taylor & Francis
ISBN: 1003821200
Category : Psychology
Languages : en
Pages : 334

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This volume presents the leading research in child and adolescent grief from a diverse and global perspective, focusing on the systemic, political, and cultural processes that have a direct bearing on the way youth experience loss and grief. Carrie Traher and Lauren J. Breen bring together a global community of academics, practitioners, and social activists to discuss and address the complexity of lived experiences of grief for young people today. Presented in four parts, the contributors begin by providing a theoretical overview of youth, grief, and bereavement, before moving onto other important topics, such as suicide bereavement, the trauma of war, digital grief narratives, child soldiering, and more. Within each chapter, authors address contemporary theoretical frameworks, research findings, and praxis related to both death and non-death losses, such as the Black Lives Matter movement, environmental grief, and grief on the internet and social media. Including contributors from a range of countries and from various disciplines, such as educators, health care professionals, policy makers, and advocates, the themes of coping, resilience, and growth are central and interwoven in each chapter. This handbook is essential for researchers, clinicians, scholars, educators, parents, and activists as to the most pressing societal and global issues that affect youth grief today and to provide context to their personal and professional interactions with youth. Chapter 9 of this book is freely available as a downloadable Open Access PDF at http://www.taylorfrancis.com under a Creative Commons Attribution-Non Commercial-No Derivatives (CC-BY-NC-ND) 4.0 license.

Author: American Council on Education
Publisher:
ISBN:
Category : Military education
Languages : en
Pages : 852

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Author: Carol Corrado
Publisher: University of Chicago Press
ISBN: 022672820X
Category : Business & Economics
Languages : en
Pages : 603

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Measuring innovation is a challenging task, both for researchers and for national statisticians, and it is increasingly important in light of the ongoing digital revolution. National accounts and many other economic statistics were designed before the emergence of the digital economy and the growth in importance of intangible capital. They do not yet fully capture the wide range of innovative activity that is observed in modern economies. This volume examines how to measure innovation, track its effects on economic activity and on prices, and understand how it has changed the structure of production processes, labor markets, and organizational form and operation in business. The contributors explore new approaches to and data sources for measurement, such as collecting data for a particular innovation as opposed to a firm and using trademarks for tracking innovation. They also consider the connections between university-based R&D and business start-ups and the potential impacts of innovation on income distribution. The research suggests strategies for expanding current measurement frameworks to better capture innovative activity, including developing more detailed tracking of global value chains to identify innovation across time and space and expanding the measurement of innovation’s impacts on GDP in fields such as consumer content delivery and cloud computing.

Author: Lynda Pratt
Publisher: Ashgate Publishing, Ltd.
ISBN: 075468184X
Category : Biography & Autobiography
Languages : en
Pages : 298

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A major and highly controversial personage in his own day, Robert Southey has until recently been the forgotten member of the Lake School. This is the first edited volume devoted to the multiple connections between Southey and English Romantic culture, politics, and history. Individual essays explore the significance of Southey's writing, his ability to complicate and reconfigure traditional versions of English Romanticism, and his importance for the construction of nineteenth-century ideologies of empire.

Author: Eivor Andersen Oftestad
Publisher: Walter de Gruyter GmbH & Co KG
ISBN: 3110639459
Category : Religion
Languages : en
Pages : 526

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With the aim to write the history of Christianity in Scandinavia with Jerusalem as a lens, this book investigates the image – or rather the imagination – of Jerusalem in the religious, political, and artistic cultures of Scandinavia through most of the second millennium. Jerusalem is conceived as a code, in this volume focussing on Jerusalem's impact on Protestantism and Christianity in Early Modern Scandinavia. Tracing the Jerusalem Code in three volumes Volume 1: The Holy City Christian Cultures in Medieval Scandinavia (ca. 1100–1536) Volume 2: The Chosen People Christian Cultures in Early Modern Scandinavia (1536–ca. 1750) Volume 3: The Promised Land Christian Cultures in Modern Scandinavia (ca. 1750–ca. 1920)

Author: Theresa Libby
Publisher: Routledge
ISBN: 1317487990
Category : Business & Economics
Languages : en
Pages : 656

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Behavioural research is well established in the social sciences, and has flourished in the field of accounting in recent decades. This far-reaching and reliable collection provides a definitive resource on current knowledge in this new approach, as well as providing a guide to the development and implementation of a Behavioural Accounting Research project. The Routledge Companion to Behavioural Accounting Research covers a full range of theoretical, methodological and statistical approaches relied upon by behavioural accounting researchers, giving the reader a good grounding in both theoretical perspectives and practical applications. The perspectives cover a range of countries and contexts, bringing in seminal chapters by an international selection of behavioural accounting scholars, including Robert Libby and William R. Kinney, Jr. This book is a vital introduction for Ph.D. students as well as a valuable resource for established behavioural accounting researchers.

Author: United States. National Labor Relations Board
Publisher:
ISBN:
Category : Labor laws and legislation
Languages : en
Pages : 1510

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