Goodwill, sometimes purchased but often more significantly internally generated, is the major constituent of the value of many listed companies. Accounting aims to provide users of financial statements with useful information, and more than fifty current International Financial Reporting Standards prescribe accounting disclosure requirements in minute detail. However, these Standards dismiss internally generated goodwill with a single brief provision that it is not to be brought to account at all. The impairment regime now laid down for dealing with purchased goodwill contains severe flaws, while previous methods have also been found to be unsatisfactory. This book traces the history of the goodwill accounting controversy in detail and demonstrates that it has been a prime example of an issue 'conceived in a way that it is in principle unsolvable'. It explores the problem of recognising the importance of goodwill as a whole and finding a way of presenting meaningful information regarding it in the context of the financial statements. The author's proposed solution builds upon research undertaken and uses a Market Capitalization Statement, based on a modification of nineteenth century 'double accounting' in a modern context. Examples show that the proposed Market Capitalization Statement has the potential to provide significant information not currently available form conventional financial statements, which in turn are freed to present clearer information.

Goodwill, sometimes purchased but often more significantly internally generated, is the major constituent of the value of many listed companies. Accounting aims to provide users of financial statements with useful information, and more than fifty current International Financial Reporting Standards prescribe accounting disclosure requirements in minute detail. However, these Standards dismiss internally generated goodwill with a single brief provision that it is not to be brought to account at all. The impairment regime now laid down for dealing with purchased goodwill contains severe flaws, while previous methods have also been found to be unsatisfactory. This book traces the history of the goodwill accounting controversy in detail and demonstrates that it has been a prime example of an issue 'conceived in a way that it is in principle unsolvable'. It explores the problem of recognising the importance of goodwill as a whole and finding a way of presenting meaningful information regarding it in the context of the financial statements. The author's proposed solution builds upon research undertaken and uses a Market Capitalization Statement, based on a modification of nineteenth century 'double accounting' in a modern context. Examples show that the proposed Market Capitalization Statement has the potential to provide significant information not currently available form conventional financial statements, which in turn are freed to present clearer information.

Public Health is one of the fastest growing university programs in the United States today. At the same time, the challenges that face the practitioner continue to grow and become more complex. This Encyclopedia of Primary Prevention and Health Promotion, 2nd ed covers more than 250 topics, taking a lifespan approach to the fields of public health and prevention. The encyclopedia is divided into four volumes: 1. Foundational Topics 2. Early Childhood and Childhood 3. Adolescence 4. Adulthood and Older Adulthood Within each volume, issues of illness prevention and health promotion (sometimes referred to as "positive psychology") are addressed in chapter-length entries arranged alphabetically. An international group of contributors synthesizes research focusing on improving the physical and mental health of the community as a whole. Each entry will have a structured format: Introduction, Definition of Terms, Prevalence, Theories, Empirical Studies, and Strategies (What Works, What Is Promising, What Doesn't Work). Each entry concludes with a look ahead to the coming decades of Public Health - what are the next steps to primary prevention and health promotion - and a "See Also" box recommending books, films, or articles by the editors for further reading. The encyclopedia is designed for practitioners, students, and researchers working in prevention, public health, and psychology. It will also serve as reference for practitioners in sociology, social work, nursing and medicine. The second edition more than doubles the number of entries in the first edition by adding entries focusing on gender, African American and Latino issues, social support, social and emotional learning, and physical health and disease. All entries from the first edition will be rewritten and expanded, reflecting the most up to date thinking in the field.

This book provides a comprehensive overview of how communities can leverage their social capital to improve overall quality of life for citizens. In addition, it offers detailed guidance on the design, implementation, and evaluation of social capital initiatives. It defines critical concepts of social capital, its decline in recent years, and the potential for rebuilding it through progressive social policy initiatives. Chapters present an innovative social policy template, Serve Here, for improving Americans' collective quality of life, starting with young adults. Serve Here sets out a comprehensive, sustainable service learning plan aimed at increasing quality higher education for young adults, reducing college debt, and enhancing long-term civic participation and community building. The book offer guidelines for developing tailored solutions to ensure greater parity of social capital to regional, demographic, and other marginalized populations. Featured topics include: The civic value of social capital. The economics of social capital in communities. Building social capital across communities by leveraging personal relationships. Social capital and returning military veterans. Millennials and social capital. Teaching the social entrepreneurs of tomorrow. Social Capital and Community Well-Being: The Serve Here Initiative is a valuable resource for clinicians and practitioners as well as researchers and graduate students in community psychology, social work, education, and healthcare policy.

School activities alone are not always sufficient to ensure children s academic progress or socio-emotional development and well-being. And the time when many children typically have the least adult supervision immediately after school is also the time that they are at the highest risk to act as perpetrators or become victims of antisocial behavior.

Throughout A Blueprint for Promoting Academic and Social Competence in After-School Programs, which focuses on children in grades 1 through 6, noted experts identify the best practices of effective programs and pinpoint methods for enhancing school-based skills and making them portable to home and neighborhood settings. This volume:

• Analyzes the concepts central to effective after-school programs.
• Offers developmental, cognitive, and social ecology perspectives on how children learn.
• Features more than 100 exercises that develop young people s capabilities for academic, social, moral, and emotional learning These exercises are ready to use or can be adapted to students unique needs.
• Emphasizes young people s development as students and as productive members of society during middle to late childhood and early adolescence.
• Presents explicit theory and evidence that can be used to explain the value of after-school programs for budget proposals.

This important book will find an appreciative, ready audience among the program directors who design after-school curricula, the educators who implement them, the mental health and social work professionals who help staff them, and the current crop of graduate students who will create the next generation of programs.

"

School activities alone are not always sufficient to ensure children's academic progress or socio-emotional development and well-being. And the time when many children typically have the least adult supervision - immediately after school - is also the time that they are at the highest risk to act as perpetrators or become victims of antisocial behavior.

Throughout A Blueprint for Promoting Academic and Social Competence in After-School Programs, which focuses on children in grades 1 through 6, noted experts identify the best practices of effective programs and pinpoint methods for enhancing school-based skills and making them portable to home and neighborhood settings. This volume: (1) Analyzes the concepts central to effective after-school programs. (2) Offers developmental, cognitive, and social ecology perspectives on how children learn. (3) Features more than 100 exercises that develop young people's capabilities for academic, social, moral, and emotional learning - These exercises are ready to use or can be adapted to students' unique needs. (4) Emphasizes young people's development as students and as productive members of society during middle to late childhood and early adolescence. (5) Presents explicit theory and evidence that can be used to explain the value of after-school programs for budget proposals.

This important book will find an appreciative, ready audience among the program directors who design after-school curricula, the educators who implement them, the mental health and social work professionals who help staff them, and the current crop of graduate students who will create the next generation of programs.

It is clear that violence by youth is not to be found only on city streets, in city schools and among city youth but anywhere and everywhere wrathful, disenfranchised young people reside. In this volume, the editors share their insights on the latest research for how families can promote optimal development in children from birth to age six, so they can grow into healthy, happy and competent young adults.

Topics include social-emotional learning; neighborhood and community influences; the role of teachers and other caregivers; and more. The volume includes the actual Bingham Childhood Prosocial Curriculum, so that it can be implemented at any center.

A Blueprint for the Promotion of Pro-Social Behavior in Early Childhood will be a helpful resource for clinical child psychologists, school psychologists, early childhood educators, as well as for upper-level students of these areas.

There is a near-universal folk saying that everyone wishes to live a good long life, but no one wishes for old age. More contemporarily, the rock and roll band, Little Feat, sang, "You know that you're over the hill when your mind's making promises your body can't fill. " This book is about the good long life. It is a book about primary prevention strategies in the aging process; it is not about preventing that process. It is not about being old. Instead, it is about the things that individuals - and the helping professionals who provide them with counsel and assistance - can do to prevent the preventable problems of advancing age, and to better manage those changes in functioning that cannot be prevented. In short, it is about extending all our capacities to the fullest so that we can better keep all those promises that we make to ourselves and others. Aging is a life-long process. We focus here on the changes that are taking place in our selves and in our society as we age. In particular, we focus on what we can do to affect these changes by the choices we make and how we live. This book offers primary prevention strategies for mature and older adults, with the recognition that mature adulthood starts as soon as we are old enough to truly appreciate our active role in our own aging processes.

The social ecological perspective of human behavior and development maintains a multidimensional focus on diverse persons in diverse environments. Carel B. Germain and Martin Bloom succinctly present this ecological view on the observation that human beings and their social environments always form a unified -- though not necessarily harmonious -- configuration; this configuration is the basic unit of analysis for understanding the factual material encountered in social work. Employing the person-and-environment approach to examine all aspects of human development, "Human Behavior in the Social Environment" discusses the biological, psychological, social, and cultural influences that shape the functioning of individuals, families, households, social groups, communities, and organizations, and relates how these collectives affect development over the life course. It also takes into account the expected and unexpected stresses, challenges, and life tasks that can influence development within social environments.

Reflecting the guidelines set forth by the National Association of Social Workers and the Council on Social Work Education, this book enables the social worker, whether student or professional, to build a theoretical foundation for work in the field. This new edition provides the latest theoretical developments and research findings in the social, behavioral, and biological sciences and includes new chapters on the significant forces affecting significant social behavior in specific organizational and educational settings.

There is a near-universal folk saying that everyone wishes to live a good long life, but no one wishes for old age. More contemporarily, the rock and roll band, Little Feat, sang, "You know that you're over the hill when your mind's making promises your body can't fill. " This book is about the good long life. It is a book about primary prevention strategies in the aging process; it is not about preventing that process. It is not about being old. Instead, it is about the things that individuals - and the helping professionals who provide them with counsel and assistance - can do to prevent the preventable problems of advancing age, and to better manage those changes in functioning that cannot be prevented. In short, it is about extending all our capacities to the fullest so that we can better keep all those promises that we make to ourselves and others. Aging is a life-long process. We focus here on the changes that are taking place in our selves and in our society as we age. In particular, we focus on what we can do to affect these changes by the choices we make and how we live. This book offers primary prevention strategies for mature and older adults, with the recognition that mature adulthood starts as soon as we are old enough to truly appreciate our active role in our own aging processes.

What are the most effective ways to prevent predictable behavioral problems, protect current states of health, and promote desired behaviors? Intended for use by students in the helping professions and by practitioners and researchers in the field, Primary Prevention Practices offers step-by-step procedures on how to conduct over 50 techniques of prevention practice. Through the use of an organizational framework, the configural equation, author Martin Bloom identifies the classes of factors that are to be considered in any thorough analysis of a given situation and provides a check list for accessing the full range of forces acting on events so the reader can better select which preventive action to apply. In addition, the book covers a wide range of prevention practices, including problem-solving methods, anticipatory instructions, social skills training, life-long exercises, perceived self-efficacy, assertiveness training, cognitive reframing, and peer tutoring. By using a technique that is friendly to practitioners and students, Primary Prevention Practices is a perfect resource for those in the fields of psychology, clinical psychology, social work, and public health.

It is clear that violence by youth is not to be found only on city streets, in city schools and among city youth but anywhere and everywhere wrathful, disenfranchised young people reside. In this volume, the editors share their insights on the latest research for how families can promote optimal development in children from birth to age six, so they can grow into healthy, happy and competent young adults.

Topics include social-emotional learning; neighborhood and community influences; the role of teachers and other caregivers; and more. The volume includes the actual Bingham Childhood Prosocial Curriculum, so that it can be implemented at any center.

A Blueprint for the Promotion of Pro-Social Behavior in Early Childhood will be a helpful resource for clinical child psychologists, school psychologists, early childhood educators, as well as for upper-level students of these areas.