Böcker utgivna av Anthem Press

Fair Value Accounting: From Theory to Practice is a comprehensive guide to fair value measurement - one of the foundations of modern-day accounting. Fair value measurement is extremely important since it touches upon both accounting and finance. Many items in the financial statements are measured at fair value, e.g. financial instruments, items acquired in business combinations and, under IFRS, investment property. In addition, fair value is used extensively as a valuation base by corporate finance and valuation specialists. The book gradually unfolds the full theoretical framework for measuring fair value for accounting purposes, while providing clear, hands-on implementation guidelines. It includes concise and informative explanations, focusing on the theoretical and practical issues arising from the relevant accounting standards and using illustrative examples and further analysis.The book covers fair value in accordance with the two most prevalent accounting systems used worldwide: International Financial Reporting Standards (IFRS) and US Generally Accepted Accounting Principles (US GAAP). Although they take very similar approaches to the topic, there are some slight, albeit significant, differences between them that are thoroughly discussed in the book.The book combines professional accounting literature, standards and practice into a single well-rounded and user-friendly resource. The book is intended as an essential tool not only for professionals involved in preparing or auditing financial statements - such as accountants and financial managers - but also for practitioners in related domains, such as appraisers and preparers of valuations for legal proceedings based on fair value. The book includes many practical examples for students (specifically, accounting students as well as individuals preparing to take the CPA exams) and accounting and finance researchers as well as for other academic purposes.

The Great Irish Famine claimed the lives of one million people, mainly from the lower classes. More than a million others fled the stricken land between 1845 and 1851. This catastrophe ranks among the worst famines to afflict pre-industrial societies, and it retains an important place in the psyche of the Irish people and the Irish diaspora to this day. In recent decades, its history has become the focus of considerable scholarly and popular attention. In particular, a tremendous amount of work has been undertaken on mortality, emigration, relief efforts and the wider political, social and psychological consequences of the calamity. Yet much remains to be retrieved and reconstructed, particularly at the level of the rural poor. This book intends to fill that gap. Astonishingly, there is a large volume of reports on social conditions in the Irish localities, emanating from within those localities, that has never been used systematically by historians. It bears the compelling title of the 'Death Census'. Most historians are simply unaware of its existence. The outstanding feature of the Death Census is that it was authored by local clergymen who lived among the people they served, and were intimately involved with their lives. The census, which has never been published in composite form, is a unique store house of testimonies from near the base of society that awaits the attention of students of famine in Ireland. Ninety-nine clergymen from across Ireland, with marked concentrations in the worst affected parts of the country, contributed to the census. Some of these documents are coloured by politics, which in itself is revealing, but most aspire to more dispassionate representations of the horror facing a famishing people within the 'little society' of the parish, accompanied by appeals, explicit or implicit, to the humanitarian instincts of the wider society. In terms of wider significance, this is one of the great unstudied texts of modern Irish history. This book brings the Death Census together in composite form for the first time, and provides a detailed examination of its contents. The result is a new understanding of the Great Famine as it was experienced on the ground.

This study examines why the Kruger Park struggled to become a leading venue for wildlife filmmaking and then, paradoxically, at a time when South Africa came under increasing political and military pressure, wildlife filmmaking took off very successfully. Another paradox is that the growth in wildlife filmmaking also paralleled the growth of wildlife hunting in Southern Africa. The study turns to Actor-Network theory to examine the complex interplay between local filmmakers, international commissioning agents like Mike Rosenberg, international broadcasters and the animals involved. It argues that Southern African filmmakers were often able to aim successfully both at European and North American markets and points to ways in which innovations from Southern Africa influenced broadcasting trends internationally, particularly in the move away from a British blue-chip BBC ethos and style.It concludes with an examination of Africam and WildEarth and the vision of founder Graham Wallington about the future of wildlife documentary.

Many have wondered why the works of Shakespeare and other early modern writers are so filled with violence, with murder and mayhem. This work explains how and why, putting the literature of the European Renaissance in the context of the history of violence. Personal violence was on the decline in Europe beginning in the fifteenth century, but warfare became much deadlier and the stakes of war became much higher as the new nation-states vied for hegemony and the New World became a target of a shattering invasion. The development of firearms caused a great change in the conduct of war and in the codes of militancy that warriors adopted. (By the early sixteenth century, it became apparent that the purpose of warfare was not to obtain a ritual advantage over one's opponents, but to kill as many people as possible.) Meanwhile, writers became much more sensitive to the realities of violence and developed new genres to cope with them, including the novella, the epic romance, vernacular tragedy and even the utopia, whose first example, by Thomas More, was written as a critique of violence. There are times when Renaissance writers seem to celebrate violence, but more commonly they anatomized it, and were inclined to focus on victims as well as warriors on the horrors of violence as well as the need for force to protect national security and justice. In Renaissance writing, violence has lost its innocence.This study, the first of its kind, looks at key Renaissance texts in the novelle collection, the humanist satire, epic-romance, and vernacular tragedy. Literature in English, French, Italian, Spanish and Latin is considered. The emphasis is, on the one hand, on the performative aspects of the genres and modes considered, and, on the other, the performative aspects of violence itself. The study places both violence and its representations in the context of major historical events, like the Sack of Rome, and developments in the history of violence per se. Authors considered include Giovanni Boccaccio, Matteo Bandello, Marguerite de Navarre, Erasmus of Rotterdam, Thomas More, Matteo Maria Boiardo, Ludovico Ariosto, Torquato Tasso, Edmund Spenser, Giovanni Batista Giraldi Cinthio, Robert Garnier, Thomas Kyd and William Shakespeare.

The book provides an assessment of the first 12 years of BRICS cooperation, from 2008 to 2020, focusing on international financial governance issues and especially on the new financing mechanisms created by the BRICS, the BRICS monetary fund and the development bank. It is shown that Brazil, Russia, India and China, joined later by South Africa, share common traits that led them to cooperate in the reform of the existing international financial architecture, especially the G20 and the IMF. After 2012, in light of the difficulty of having the USA, the European and other advanced countries agreed to move from "e;tinkering at the margins"e; to fundamental reform of the Bretton Woods institutions. The BRICS took the momentous decision to establish their own monetary fund, named the BRICS Contingent Reserve Arrangement (CRA), and their own development bank, named the New Development Bank (NDB). The book goes on to describe the difficult negotiations among the BRICS between 2012 and 2014. Some of these difficulties revealed the weaknesses that would lead the CRA and the NDB to make slow progress in the first five years of their existence, from 2015 to 2010. The book provides an overview of the strong points and weaknesses of the initial phase of these financing mechanisms. While they still hold promise, much remains to be done to make the BRICS financing mechanisms fulfill their founders' plans and intentions. The book ends with a brief discussion of the future of the BRICS as a cooperation mechanism, highlighting that, despite inevitable and foreseeable obstacles, joint action by the five countries is likely to remain an important feature of the international landscape in the decades to come.The book may be of interest to multiple audiences as it lies at the intersection of economics, international relations and geopolitics. Written in accessible language, avoiding jargon, the book is targeted not only at specialists but also at non-specialists interested in these areas of knowledge and changes in the international economic and financial landscape at the outset of the twenty-first century.

The proposed volume covers Christopher Winch's work over a period of 37 years and illustrates four interconnected themes that have informed his thinking over that period. Writing from a Wittgensteinian perspective, Winch is primarily interested in applying Wittgenstein's general approach to philosophising to educational problems and puzzles of a variety of different kinds. Throughout the collection there is an emphasis on the complexity and subtlety of many of the philosophical problems associated with education, the importance of appreciating differences and the contestability of many educational judgements. Thus the volume starts with a section on rationality and argument and a discussion of some of the perplexities about the nature of literacy and whether it represents a cognitive 'leap forward' for the human race or whether it is more of an enabling technology. It is followed, in a reply to David Cooper, by an article that emphasises the importance of charitable interpretation in understanding reasoning and looks at some of the difficulties involved in understanding reasoning in informal contexts.Winch's interest in rule-following and concept formation is the theme of the next few articles. Winch has long been interested in philosophical aspects of professional action and judgement. The third section of this book focuses on that preoccupation. Gilbert Ryle's ideas as well as Wittgenstein's have been a significant influence on this. This section closes with a discussion of the sense we can make of the claim that theoretical knowledge can inform agency in professional contexts. The fourth section gathers together seven papers on learning and training that Winch has published over the last 25 years. The overarching theme of this section is the highly variegated nature of the phenomena of learning and the difficulty of constructing a 'grand theory' of learning.

To what extent should religion be taught in classrooms? Should lessons also cover non-religious beliefs? Should the teaching of religion be compulsory or should it be a matter of choice by the parents or the child? Should faith schools be allowed to teach their religious beliefs? Should religious worship be compulsory for all pupils?Questions of how religion operates within schools prove controversial and divisive. This book explores radical changes that are being made in Wales and the lessons that can be learnt. The Curriculum and Assessment (Wales) Act 2021 introduces a new curriculum for Wales and makes the teaching of religion, values and ethics compulsory for all. As the name of the new subject suggests, the study of non-religious beliefs will now be explicitly included and groups such as humanists will play a role in the writing of the curriculum.The 2021 Act will mean that the law on the teaching of religion in Wales will differ from England for the first time. In England, the rules developed in the 1940s continue to apply: these require religious education that must 'reflect the fact that the religious traditions in Great Britain are in the main Christian' and daily religious worship which must be 'wholly or mainly of a broadly Christian character' subject to a parental opt out. Critics have pointed out that these laws are outmoded in today's multicultural and largely secular society and that many schools fail to comply with them. This book will explore what can be learnt from developments in Wales to shape the law in England. It will explore reform suggestions in England and the Welsh law, potential shortcomings of the Welsh legislation and areas that the 2021 Act leaves untouched, namely the rules on religious worship. The book is written by a leading authority on the interaction of law and religion whose work fed into Welsh parliament debates on the 2021 Act.

The adoption of data-driven applications across economic sectors has made data and the flow of data so pervasive that it has become integral to everything we as members of society do - from conducting our finances to operating businesses to powering the apps we use every day. Flows of knowledge and technology are at the centre of new networks driving production and innovation. The increasing use of the Internet of Things (IoT), and the growing amount of data generated, are driving substantial opportunities. Data is now one of the world's most valuable resources, and its flow across borders is the lifeblood of the global internet economy. Data has already significantly impacted various industrial sectors - e.g. trade, banking and finance, telecommunications, media/entertainment and healthcare - and the global economy overall. Governing cross-border data flows is inherently difficult given the ubiquity and value of data, and the impact government policies can have on national competitiveness, business attractiveness and personal rights. The challenge for governments is to address in a coherent manner the broad range of data-related issues in the context of a global data-driven economy. While larger economies such as the US, EU and China have clear policies and overarching objectives in place, many smaller jurisdictions have yet to adopt a strategy or framework. This is regrettable, as it is imperative that all jurisdictions have a clear strategy on cross-border data which is designed to meet the opportunities and challenges of the digital transformation. Instead, many jurisdictions currently operate on a "e;by default"e; combination of piecemeal legislation and obligations undertaken in free trade agreements.This book engages with the unexplored topic of why and how governments should develop a coherent and consistent framework regulating cross-border data flows. The objective is to fill a very significant gap in the legal and policy setting by considering multiple perspectives in order to assist in the development of a jurisdiction's coherent policy framework.

The Petersburg Noverre is an account of Marius Petipa's career in Russia that focuses on the description and reception of his ballets.

The essays in this volume present new voices and challenges within hinge epistemology. They explore new applications and directions of hinge epistemology, particularly as it relates to the philosophy of mind, society, ethics, and the history of ideas.

Julia Wedgwood (1833-1913) was a leading Victorian female non-fiction writer who ventured fearlessly into the reserved territory of the Victorian "e;man of letters"e;, writing about the Classical world, Darwinism, German Biblical criticism, moral philosophy, theology and science as well as literature and history. Her successful debut as a novelist was halted by her father's objections. Non-fiction proved a more congenial metier and she was a regular contributor to the Spectator, Contemporary Review and other upmarket periodicals. Her books include The Moral Ideal and The Message of Israel and biographies of John Wesley and her great grandfather, Josiah Wedgwood. Based on her extensive correspondence this biography also considers the tensions in her family life, the challenges she faced in establishing an unconventional, independent household and the impact of her deafness. Her wide, eclectic circle of friends included Harriet Martineau, Mrs Gaskell, her uncle Charles Darwin and his family, Browning who might have married her, F.D. Maurice, George Eliot, Frances Power Cobbe, Arthur Munby, Mary Everest Boole, Richard Hutton and the young E.M. Forster. She also played a significant role in Victorian feminism.Amongst the many themes explored are the pioneering days of women's higher education and first wave feminism, feminist theology and the significance of female friendships, Christian Socialism, Darwinism, idealism and Victorian agnosticism, spiritualism, antivivisectionism, periodical writing, perceptions of the Classical world, the impact of German Biblical criticism and the Wedgwood family's sense of itself and its history.

Using a local land reclamation project of the later eighth century, this book explores the interaction between a local culture of the southeast coast and the Sinitic culture of the north.

This project centers on one of the material drivers of local democratic processes. Too often in public, scholarly, and policy debates, conversations about participatory democracy devolve into voting rights, formal governance procedures, and other relatively abstract processes. While important, this point of view can often obscure the very immediate and material concerns of citizens, urban residents, and others that are simultaneously "e;citizens"e; of communities of varying geographic scales when it comes to - for example - the roads they travel, the electricity they consume, the schools they attend, and the water they use. The intention of this book is to examine the daily urban infrastructure needs of citizens, especially under rapid growth contexts, as a window into the broader concern with participation in governance, development, and visioning the future. The central premise of the book, as well as the key lesson for readers, is that public works and infrastructure are the backbone of democratic processes, and that democratic processes begin at the very local level. Without it, the process of collective governance fades beyond the immediacy of daily life. The process of imagining, financing, building, using and demolishing large, material projects such as bridges, sanitation systems and water systems in particular places are, on the one hand, an important technological and design problem. On the other hand, they are the physical manifestations of social, political, and economic relationships reflected in society, as the famous urbanist Lewis Mumford once noted (1937). The extent to which communities build physical infrastructure and which types of it says a lot about how those communities organize themselves. At the same time, the formal and informal loyalties and relationships among a community influence the types of built environment and infrastructure they get.Using this premise, the book describes several case studies from Southeast Asia that illustrate the embeddedness of governance structures in the built infrastructure as a way to encourage readers to consider the material, built environment stakes involved with participatory democracy as well as the importance of democratic participation in the visioning, building, and management of large-scale urban projects.

Transpacific Connections: Literary and Cultural Production by and about Latin American Nikkeijin is a cross-cultural work combining Latin American and Japanese studies. It contains original research on social and cultural relations between Japan and Latin America, ranging from Japanese inspirations in one of the most renowned Mexican poets, Brazilian dekasegi (temporary workers in Japan) described in a variety of testimonials, Japanese community in Brazil and its literary production, and a Mexican telenovela, inspired by the Japanese culture to European inspirations in a Nikkei Peruvian writer, Augusto Higa Oshiro.

To date, masculinity has tended to be presented in cinema studies as a monolithic category that serves the interests of a hegemonic, normative patriarchy. This book demonstrates how the art-house film, in the form of personal cinema and its exploitation of the melodramatic mode, tells a different story, presenting a vision of masculinity that is sexually fluid, fragmented, unstable, and often incapacitated to the point of paralysis, being undermined not only from within, but also by external circumstance. Hollywood, in the form of "e;male weepies,"e; offered preliminary insights into this failing masculinity, but it is with the flowering of Post-World War II art film and its subsequent movement into the "e;indie"e; waves of the late 20th century and the early 21st century that cinema more profoundly realizes its potential to serve as a vehicle for the exploration of men's interior lives, developing what might be termed the "e;male melodrama,"e; the correlative of the woman's film. The present volume offers a series of essays that reassess the role of melodrama in a number of touchstone films in the art-cinema tradition that explore the subjective experience of a male protagonist, announcing the emergence of a genre that has progressively proliferated in contemporary cinema. While these films, made by such notable auteurs as Vittorio De Sica, Satyajit Ray, Vincente Minnelli, Pier Paolo Pasolini, Ingmar Bergman, Franois Truffaut, Jacques Demy, Rainer Werner Fassbinder, and Luca Guadagnino have been frequently discussed as outstanding examples of art films, to date, with a few exceptions, they have not been examined in terms of their representation of gender and subjectivity, which has left a lacuna in accounts of screened masculinities.

This book explores the philosophy of economic forecasting under uncertainty. In economics the extreme events are difficult and often impossible to predict, especially when leaning upon the past only. Events can be approximately evaluated, as they may be sudden and erratic. The presentation of programs for years ahead is of little value because the uncertainty intervals expand when economic volatility increases, forming uncertainty bands. This book presents the effect of an expanding uncertainty band.This book reasons that the economic system has sensitivity thresholds - critical states of economic processes at which they significantly alter their characteristics. In those critical states, economic phase transitions may occur. A slowdown in economic growth, especially a tangible recession, can result in negative qualitative changes in the economy, which can have a long-term impact. As in medicine, in economics, the diagnosis must not be rigid and permanent. Vital indicators could and will change throughout therapy. A rigid forecast resulting in an attempt to ensure the rigid stability of indicators is dangerous and fraught with irreparable economic losses.To solve the issue of inflexible programs, this book presents the minimal uncertainty interval. This method is to open a logical path from the predicament of explaining its quantitatively precise indefinability of the indicators. The aim is to contribute to the flexible and realistic concept about possible dynamics of economic processes with interval forecasts and probabilistic evaluations of those events' outcomes. It is indicated that exiting the allowable intervals of regulatory indicators contributes to the emergence of economic diseases. This book tries to explore and systematize economic diseases, presents the factors that affect forecast efficiency, and makes the forecast satisfactory. Based on the systematization of the conducted research, this book formulates the ten principles of forecasting, which are necessary for forecasting the economic processes and decision-making under uncertainty.

The first chapter is an overview of the current "e;crisis"e; of literary study, brought about by downsizings following the crash of 2008 (from which literary studies never really recovered), compounded by the Covid pandemic, and rocked by the bedrock questions put to the academic study of literature by the Black Lives Matter protests. This chapter also looks at why theory matters in the present - as an introduction to modes of questioning and ways of life, which the author opposes to the English department's understanding of literature as a series of disciplinary objects to be understood or appreciated.The second chapter is a specific exploration of the novel, the current reigning form of literature and literary study in both popular and academic contexts, and the novel's relation to the present (of new materialism) and the past (the European history of the novel as the official form for warehousing bourgeois subjective experience). If new materialism (including anti-racist critiques) questions the world-view of bourgeois Eurocentric humanism, it also brings into question the centrality of that world view's primary artistic form, the novel.

This book is primarily a research-informed textbook aimed at any reader with an interest in using film and literature in sociological and social science research.

How could American social solidarity have so collapsed that we cannot even cooperate in fighting a pandemic? One problem lies in how our values mutate and intersect in an era of runaway high-end inequality and evaporating upward mobility. Under such conditions, the American Dream's seeming to suggest, falsely, that those who succeed economically are "e;winners,"e; while the rest of us are "e;losers,"e; puts it in dire conflict with our traditions of democracy and egalitarianism. In Bonfires of the American Dream, through close cultural studies of classic novels and films - Atlas Shrugged, The Great Gatsby, It's a Wonderful Life, and The Wolf of Wall Street - Daniel Shaviro helps to provide a better understanding of what went wrong culturally in America.

Polar Shift is about how to sustain the Arctic's richness, beauty, and local and global value. It describes programs specifically created to protect this region: the great inventory of law, policy, and civil society activity targeting sustainability of the region. It presents the Arctic and its present environmental health and competing ideas of how it can be improved with specific recommendations. This is a book about the Arctic's past and how it was envisioned, about its environment, its people, and their cultures. Polar Shift describes how the changing of the Arctic matters and to whom. It discusses what is being done to address threats to the Arctic's environment, and describes an inventory of tools available to sustain the Arctic and its people.

Within the framework of the human rights treaty system of the European Social Charter, the collective complaints procedure was created in 1995 as an optional quasi-jurisdictional monitoring mechanism specific for the protection of social rights. In recent years, the importance and use of this procedure has increased considerably, in the context of a number of serious economic and social crises which are impacting negatively on the effective enjoyment of social rights in Europe.The present monograph explores and clarifies the specific features of the collective complaints procedure, intended as a sui generis instrument for the protection of social rights in the light of its evolutive application by the European Committee of Social Rights (the monitoring body of the European Social Charter) and its real impact on the state and conditions of social rights in the European countries concerned.The analysis particularly dwells on the collective nature of the mechanism, and its implications from the standpoint of the admissibility of complaints, on the adversarial character of the procedure and on the particularities of the follow-up to findings of violation adopted by the European Committee of Social Rights (ECSR). The crucial issues concerning the legal value and effects of the ECSR's decisions on the merits of collective complaints, on the one hand, and the effectiveness of the collective complaints procedure as a means for the protection of social rights, on the other hand, are also addressed. Lastly, the book proposes some reflections on the supposed limitations on the effectiveness of a procedure which is conceived to deal not with individual situations of human rights violations but with violations characterized by elements of "e;collective importance"e; for many subjects.

The book begins with a background reference to the importance and impact that both teaching and research activities have traditionally had on a university's status in terms of its reputation and standing. It focuses on the political changes in the United Kingdom and highlights how the shifts in political thinking in recent years has changed the demographics of students entering higher education. Higher education is funded and the shift from being state funded to the student-funded model has meant that focus has shifted for higher education institutes to one in which the student is now being viewed as a fee-paying customer seeking value for money. As a consequence, universities are expected to be held more accountable to the service they are providing. With the introduction of the Teaching Excellence Framework (TEF) in the United Kingdom, the importance and status of teaching is being raised by attempting to rebalance the dominance of research and the Research Excellence Framework (REF) which for so long has been the main focus of higher education Institutions. The book explores the potential controversy that has arisen around the assessment of teaching quality used as a metric from the TEF outcomes to allow higher education institutes to increase tuition fees for students. The book explores a range of student-centered approaches to teaching and learning that are proving to be very effective in enhancing the overall student teaching experience and also examines the argument that a one-size-fits-all model does not necessarily work well in higher education. With the ever more advances in digital technology, the book considers ways in which this technology can assist academics in helping to enhance the teaching and learning in the classroom as well as in cases of emergency scenarios such as the shutdown of education institutions in March 2020 due to COVID-19.

Gevork Hartoonian presents a retrospective reading of the first edition of Kenneth Frampton's Modern Architecture: A Critical History, published in 1980. He provides novel insights into the significance of Frampton's historiography of modern architecture and beyond. In exploring selected themes from Frampton's ongoing criticism of contemporary architecture, this book leads us to a critical understanding of the past, the modernity of architecture's contemporaneity. It unpacks classificatory modes governing the three-part organization of Frampton's book, the constellation of which allowed him to hold on to an anteroom view of history amidst the flood of temporalities spanning the period 1980-2020. Contemplating Frampton's book as an artifact stripped of temporality, this original work reads Frampton's historiography in the intersection of selected epigraphs and three images illuminating the book's classificatory mode. Hartoonian presents a valuable companion to Frampton's A Critical History for readers interested in the successes and failures of contemporary architecture's philosophical and theoretical aspirations.

Captain Philip Beaver's journal, originally published in 1805, recounts his attempt to establish a colony in West Africa with British settlers to demonstrate that cooperation between Africans and Europeans could supply the tropical produce provided by West Indian plantations, so proving the unhumanitarian transatlantic slave trade to be unnecessary.

Transforming the Politics of Mobility and Migration in Aotearoa New Zealand is a future-focused book that formulates alternative paradigms timely and necessary for a just and ethical politics of mobility and migration in Aotearoa New Zealand. Examining a variety of topics, the book addresses the challenges of structural discrimination, integration and migrant rights framed within larger regional and global concerns.