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Books > Science & Mathematics > Mathematics > General
Is the invention of accounting so useful that, as Charlie Munger
once said, "you have to know accounting. It's the language of
practical business life. It was a very useful thing to deliver to
civilization. I've heard it came to civilization through Venice
which of course was once the great commercial power in the
Mediterranean"? (WOO 2013) This positive view on accounting can be
contrasted with an opposing view by Paul Browne that "the recent
[accounting] scandals have brought a new level of attention to the
accounting profession as gatekeepers and custodians of social
interest." (DUM 2013) Contrary to these opposing views (and other
ones as will be discussed in the book), accounting (in relation to
addition and subtraction) are neither possible (or impossible) nor
desirable (or undesirable) to the extent that the respective
ideologues (on different sides) would like us to believe. Of
course, this reexamination of different opposing views on
accounting does not mean that the study of addition and subtraction
is useless, or that those fields (related to accounting)-like
bookkeeping, auditing, forensics, info management, finance,
philosophy of accounting, accounting ethics, lean accounting,
mental accounting, environmental audit, creative accounting, carbon
accounting, social accounting, and so on-are unimportant. (WK 2013)
In fact, neither of these extreme views is plausible. Rather, this
book offers an alternative (better) way to understand the future of
accounting in regard to the dialectic relationship between addition
and subtraction-while learning from different approaches in the
literature but without favoring any one of them (nor integrating
them, since they are not necessarily compatible with each other).
More specifically, this book offers a new theory (that is, the
double-sided theory of accounting) to go beyond the existing
approaches in a novel way and is organized in four chapters. This
seminal project will fundamentally change the way that we think
about accounting in relation to addition and subtraction from the
combined perspectives of the mind, nature, society, and culture,
with enormous implications for the human future and what I
originally called its "post-human" fate.
Exam Board: MEI Level: A-level Subject: Mathematics First Teaching:
September 2017 First Exam: June 2018 An OCR endorsed textbook Help
students to develop their knowledge and apply their reasoning to
mathematical problems with textbooks that draw on the well-known
MEI (Mathematics in Education and Industry) series, updated and
tailored to the 2017 OCR (MEI) specification and developed by
subject experts and MEI. - Ensure targeted development of reasoning
and problem-solving skills with plenty of practice questions and
structured exercises that build mathematical skills and techniques.
- Build connections between topics, using real-world contexts to
help develop mathematical modelling skills, thus providing a fuller
and more coherent understanding of mathematical concepts. - Address
the new statistics requirements with five dedicated statistics
chapters and questions around the use of large data sets. - Help
students to overcome misconceptions and develop insight into
problem solving with annotated worked examples. - Develop
understanding and measure progress with graduated exercises that
support students at every stage of their learning. - Provide clear
paths of progression that combine pure and applied maths into a
coherent whole.
This volume is an outgrowth of the Conference on Research on the
Enacted Mathematics Curriculum, funded by the National Science
Foundation and held in Tampa, Florida in November 2010. The volume
has the potential to be useful to a range of researchers, from
established veterans in curriculum research to new researchers in
this area of mathematics education. The chapters can be used to
generate conversation about researching the enacted mathematics
curriculum, including similarities and differences in the variables
that can and should be studied across various curricula. As such,
it might be used by a curriculum project team as it outlines a
research agenda for curriculum or program evaluation. It might also
be used as a text in a university graduate course on curriculum
research and design. The chapters in this volume are a natural
complement to those in Approaches to Studying the Enacted
Mathematics Curriculum (Heck, Chval, Weiss, & Ziebarth, 2012),
also published by Information Age Publishing. While the present
volume focuses on a range of issues related to researching the
enacted mathematics curriculum, including theoretical and
conceptual issues, the volume by Heck et al. provides insights into
different instrumentations used by groups of researchers to study
curriculum enactment.
This book is devoted to the study of stochastic measures (SMs). An
SM is a sigma-additive in probability random function, defined on a
sigma-algebra of sets. SMs can be generated by the increments of
random processes from many important classes such as
square-integrable martingales and fractional Brownian motion, as
well as alpha-stable processes. SMs include many well-known
stochastic integrators as partial cases.General Stochastic Measures
provides a comprehensive theoretical overview of SMs, including the
basic properties of the integrals of real functions with respect to
SMs. A number of results concerning the Besov regularity of SMs are
presented, along with equations driven by SMs, types of solution
approximation and the averaging principle. Integrals in the Hilbert
space and symmetric integrals of random functions are also
addressed.The results from this book are applicable to a wide range
of stochastic processes, making it a useful reference text for
researchers and postgraduate or postdoctoral students who
specialize in stochastic analysis.
Rank-Based Methods for Shrinkage and Selection A practical and
hands-on guide to the theory and methodology of statistical
estimation based on rank Robust statistics is an important field in
contemporary mathematics and applied statistical methods.
Rank-Based Methods for Shrinkage and Selection: With Application to
Machine Learning describes techniques to produce higher quality
data analysis in shrinkage and subset selection to obtain
parsimonious models with outlier-free prediction. This book is
intended for statisticians, economists, biostatisticians, data
scientists and graduate students. Rank-Based Methods for Shrinkage
and Selection elaborates on rank-based theory and application in
machine learning to robustify the least squares methodology. It
also includes: Development of rank theory and application of
shrinkage and selection Methodology for robust data science using
penalized rank estimators Theory and methods of penalized rank
dispersion for ridge, LASSO and Enet Topics include Liu regression,
high-dimension, and AR(p) Novel rank-based logistic regression and
neural networks Problem sets include R code to demonstrate its use
in machine learning
The valuation of the liability structure can be determined by real
options because the shares of a company can be regarded as similar
to the purchase of a financial call option. Therefore, from this
perspective, debt can be viewed as the sale of a financial put
option. As a result, financial analysts are able to establish
different valuations of a company, according to these two financing
methods. Valuation of the Liability Structure by Real Options
explains how the real options method works in conjunction with
traditional methods. This innovative approach is particularly
suited to the valuation of companies in industries where an
underlying asset has high volatility (such as the mining or oil
industries) or where research and development costs are high (for
example, the pharmaceutical industry). Integration of the economic
value of net debt (rather than the accounting value) and
integration of the asset volatility are the main advantages of this
approach.
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