The purpose of this book is to set out the basic principles and conceptual issues of the International Financial Reporting Standards (IFRS).

The book attempts to provide an accounting basis against which professional accounting publications can be assessed; review such publications critically, and identify possible shortcomings; and focus on the nucleus of the publications and supply specific related examples.

It is suitable for third-year and postgraduate students, as well as practising accountants.

Unlike some other reproductions of classic texts (1) We have not used OCR(Optical Character Recognition), as this leads to bad quality books with introduced typos. (2) In books where there are images such as portraits, maps, sketches etc We have endeavoured to keep the quality of these images, so they represent accurately the original artefact. Although occasionally there may be certain imperfections with these old texts, we feel they deserve to be made available for future generations to enjoy.

This is the first comprehensive study of African American politics from the end of the 1960s civil rights era to the present. Not an optimistic book, it concludes that the black movement has been almost wholly encapsulated into mainstream institutions, coopted, and marginalized. As a result, the author argues, African American leadership has become largely irrelevant in the development of organizations, strategies, and programs that would address the multifaceted problems of race in the post-civil rights era. Meanwhile, the core black community has become increasingly segregated, and its society, economy, culture, and institutions of governance and uplift have decayed. In exhaustive detail Smith traces this sad state of affairs to certain internal attributes of African American political culture and institutional processes, and to the structure of American politics and its economic and cultural underpinnings. Sure to be controversial, this book challenges both liberal and conservative notions of the black political struggle in the United States. It will serve as a major reference for academic study and a point of departure for political activists.

"...Smith examines the expression of the centuries-old framework of white supremacy in contemporary white attitudes, individual white racist actions, institutional patterns of societal racism, and black responses to racism. He provides an outright refutation of the notion, omnipresent in scholarly and journalistic writing over the last decade, of a 'declining significance of race' in the United States". -- Joe R. Feagin, Graduate Research Professor, University of Florida

This is the first book to assess in a systematic and theoretically informed way the course and status of racism in the post-civil rights era. It convincingly demonstrates that racism continues to exist in contemporary American society twenty-five years after the civil rights revolution.

Smith clarifies the concept of racism through a historical analysis of the doctrine and practice of white supremacy. Then drawing on a variety of data -- surveys, court cases, the academic literature, government and privately collected statistical reports and studies, and personal experiences -- Smith traces the present-day manifestations of racism ideologically, attitudinally, behaviorally, and institutionally. The final chapter presents a detailed critique of the literature on the black underclass and of William Julius Wilson's thesis on the declining significance of racism in explaining the underclass.

Following on from Foundations of Foreign Language Teaching, this set charts the progress of the nineteenth century movement, which was instrumental in establishing international guidelines for the teaching of modern languages. It was during this period that for the first time, co-operation between phoneticians and teachers culminated in the publication of works that were instrumental in establishing the 'applied linguistic' approach to language teaching in the Twentieth Century. For the first time, too, the new science of psychology influenced a scientific theory of second language acquisition. The Reform Movement attracted support across Europe, spurring the development of new professional associations and journals. In turn, the publication in these journals of reports of innovative practice contributed to a greater sense of autonomy and professionalism among modern language teachers, who had hitherto tended to live under the shadow of classical language teaching. The practical innovations and theoretical suggestions for the foreign language teaching, although rooted in the nineteenth century, still have relevance today.

Health policy is a central preoccupation of many, if not all, developing countries. This innovative book presents a selection of ten studies illustrating that carefully conducted research can address common health policy issues.The studies included in this book exemplify the major gains to patients and citizens that can accrue from research efforts, stimulating research capacity in developing countries. Although many of the challenges confronting health systems are universal, it is often the case that research results derived from developed countries can be misleading when applied to low or middle-income settings. The authors also demonstrate the best examples of successful research on health policies and systems from diverse countries such as Argentina, Bangladesh, Cambodia, Cameroon, Chile, Mexico, Nigeria, Peru, Sri Lanka and Taiwan. This insightful book will be a valuable research tool for academics, researchers and policymakers in economics and health. International agencies interested in applied research in health policy and economics will also find it a stimulating read.

Following the Second World War, the British Council, along with British publishers and universities, began to take a serious interest in English as a foreign language teaching ('ELT') and the UK soon gained a dominant role in the development and export of teaching approaches and materials. This set includes the works of neglected theorists such as Horace Wyatt, who indicated that English can be taught through the mother tongue as well as 'directly', and Michael West, whose emphasis on the educational value of teaching reading 'in difficult circumstances' has often been ignored in favour of the more utilitarian, spoken-language approach to ELT. This set complements English as a Foreign Language Teaching, 1912-1936: Pioneers of ELT.

This volume forms part of a five volume set charting the progress of the nineteenth century movement, which was instrumental in establishing international guidelines for the teaching of modern languages. It was during this period that for the first time, co-operation between phoneticians and teachers culminated in the publication of works that were instrumental in establishing the 'applied linguistic' approach to language teaching in the twentieth century. For the first time, too, the new science of psychology influenced a scientific theory of second language acquisition. The Reform Movement attracted support across Europe, spurring the development of new professional associations and journals. In turn, the publication in these journals of reports of innovative practice contributed to a greater sense of autonomy and professionalism among modern language teachers, who had hitherto tended to live under the shadow of classical language teaching. The practical innovations and theoretical suggestions for the foreign language teaching, although rooted in the nineteenth century, still have relevance today.

This volume forms part of a five volume set charting the progress of the 19th century movement, which was instrumental in establishing international guidelines for the teaching of modern languages. It was during this period that for the first time, co-operation between phoneticians and teachers culminated in the publication of works that were instrumental in establishing the "applied linguistic" approach to language teaching in the 20th century. For the first time, too, the new science of psychology influenced a scientific theory of second language acquisition. The Reform Movement attracted support across Europe, spurring the development of new professional associations and journals. In turn, the publication in these journals of reports of innovative practice contributed to a greater sense of autonomy and professionalism among modern language teachers, who had hitherto tended to live under the shadow of classical language teaching. The practical innovations and theoretical suggestions for the foreign language teaching, although rooted in the 19th century, still have relevance in 2001.

This volume forms part of a five-volume set charting the progress of the 19th century movement, which was instrumental in establishing international guidelines for the teaching of modern languages. It was during this period that for the first time, co-operation between phoneticians and teachers culminated in the publication of works that were instrumental in establishing the "applied linguistic" approach to language teaching in the 20th century. For the first time, too, the new science of psychology influenced a scientific theory of second language acquisition. The Reform Movement attracted support across Europe, spurring the development of new professional associations and journals. In turn, the publication in these journals of reports of innovative practice contributed to a greater sense of autonomy and professionalism among modern language teachers, who had hitherto tended to live under the shadow of classical language teaching. The practical innovations and theoretical suggestions for the foreign language teaching, although rooted in the 19th century, still have relevance today.

This volume forms part of a five volume set charting the progress of the nineteenth century movement which was instrumental in establishing international guidelines for the teaching of modern languages. It was during this period that for the first time, co-operation between phoneticians and teachers culminated in the publication of works that were instrumental in establishing the 'applied linguistic' approach to language teaching in the twentieth century. For the first time, too, the new science of psychology influenced a scientific theory of second language acquisition. The Reform Movement attracted support across Europe, spurring the development of new professional associations and journals. In turn, the publication in these journals of reports of innovative practice contributed to a greater sense of autonomy and professionalism among modern language teachers, who had hitherto tended to live under the shadow of classical language teaching. The practical innovations and theoretical suggestions for the foreign language teaching, although rooted in the nineteenth century, still have relevance today.

This volume forms part of a five volume set charting the progress of the nineteenth century movement, which was instrumental in establishing international guidelines for the teaching of modern languages. It was during this period that for the first time, co-operation between phoneticians and teachers culminated in the publication of works that were instrumental in establishing the 'applied linguistic' approach to language teaching in the twentieth century. For the first time, too, the new science of psychology influenced a scientific theory of second language acquisition. The Reform Movement attracted support across Europe, spurring the development of new professional associations and journals. In turn, the publication in these journals of reports of innovative practice contributed to a greater sense of autonomy and professionalism among modern language teachers, who had hitherto tended to live under the shadow of classical language teaching. The practical innovations and theoretical suggestions for the foreign language teaching, although rooted in the nineteenth century, still have relevance today.

First published in 1985, Decentralization provides an analytical framework for the comparative study of decentralization in contemporary systems of government. It discusses the structures and processes of all forms of decentralized government and administration, drawing on a wide range of states, developed and developing, capitalist and socialist. The book provides a comparative and theoretical treatment of a subject that for too long has been dealt with in a fragmented and ethnocentric fashion. Decentralization is examined from a theoretical perspective and the political demand for it is analysed. Four key universal themes are then explored: areas, intergovernmental relations, finance and institutions. Decentralization to small-scale communities is discussed and the special claims made for decentralization in developing countries are assessed. Examples are drawn from a wide range of countries throughout the world. The book is intended for courses in public administration, comparative government, urban studies and public policy. It will help both the student and the non-specialist understand an important and topical aspect of government everywhere.

From the musical hits "Lion King" and "Bring In da Noise, Bring In da Funk," to important new off-Broadway plays such as "Beauty Queen of Leenane" and "Wit," the latest volume in this popular series features a chronological collection of facsimiles of every theater review and awards article published in the "New York Times" between January 1997 and December 1998. Includes a full index of personal names, titles, and corporate names. Like its companion volume, the "New York Times Film Reviews 1997-1998, " this collection is an invaluable resource for all libraries.

Part of a series that offers mainly linguistic and anthropological research and teaching/learning material on a region of great cultural and strategic interest and importance in the post-Soviet era.

Gain an in-depth understanding of changes in technical services that have taken place over a quarter century and look at future trends and changes that may occur. Technical Services Management surveys and analyzes technical services in libraries from 1965 to 1990, a formative period and one of great change in library operations. The book also identifies trends that continue to impact technical services operations in libraries today. Readers gain a comprehensive knowledge of where the field has been and where it is now to help them plan and prepare more effectively for the future.Most chapters are historical, combined with a firm grasp of the present and a glimpse or more at the future. They are grouped to reflect the various aspects of technical services. Trends in technical services are considered in chapters on the development of technical services literature and the major changes in technical services in school libraries. Chapters on the major subdivisions within technical services--acquisitions and collection development, cataloging, and preservation--trace changes in library operations and the impact of automation. Issues in catalog design are explored in chapters on the emergence of online public access catalogs, bibliographic utilities, and approaches to authority control. Efforts to improve subject access are addressed through chapters on subject cataloging, the Dewey Decimal Classification, and indexing in the U.S. and Great Britain. To keep pace with changes in technical services, changes in professional education and development are needed as documented in chapters on cataloging education, continuing education in technical services, and the role of professional organizations. The final chapter outlines new challenges in the future and new roles for librarians in an electronic environment.Effective planning for the future includes learning about the past. Technical Services Management, 1965--1990 is a vital resource for library historians, library educators, technical services librarians, and graduate students in library and information science who need to know "how things were" in order to see more clearly "how things will be."

Captures the changing landscape of career counseling—useful well beyond the classroom Written expressly for career counselors in contemporary practice, this accessible text delivers the wisdom and insight of experienced practitioners who bring the core tenets of career development counseling to life with practical applications, diverse stories from the field, and activities to reinforce knowledge. The authors interweave research, theory, and the challenges of daily practice—encompassing both career and mental health considerations—and demonstrate proven strategies for working with varied populations in multiple settings. All chapters include learning objectives, a warm-up exercise, and the contributions of experts in each content area. Each chapter links subject topics to counseling skills and examines the use of cutting-edge technology in career counseling practice along with examples and tips. Case studies demonstrating real-world applications emphasize ethical dilemmas and highlight diverse approaches, clients, and settings. Chapters also provide key terms and resources for further study and reflective questions and activities in each chapter encourage students to revisit chapter content and apply key concepts. Additional resources include information on resume development, interview preparation, cover letters, mock interview scripts, and career fair preparation tools. Instructors will welcome an Instructor Manual, Test Banks, Instructor Chapter PowerPoints, and Video Podcasts with content experts. Additional student resources and worksheets are also available for download. Purchase includes digital access for use on most mobile devices or computers. Key Features: Shares wisdom and real-life career-related experiences and strategies from practitioners working with varied settings and populations Engages students in their own professional preparation with examples of activities they can use with their future clients Explores the use of the newest technology in career counseling Emphasizes the need for mental health and wellbeing in relation to career counseling Discusses ethical dilemmas faced by career counselors in many settings and how they were successfully resolved Includes reflection activities, practitioner perspectives, student voices, counseling skills connections, mindful moments, tech tools, and more in each chapter

(Book). Devo may have become synonymous with the crass commercialism of '80s new wave, but many of their inspirations and guiding principles are firmly rooted in the idealism of the '60s. They took a willfully non-traditional approach to the surprisingly conservative world of rock music, seeking inspiration instead from Dada and Pop art, comic books and homemade electronics, and in the process becoming a sort of musical Zelig, crossing paths with everything from late '60s psychedelia to punk, krautrock to new wave. Their idiosyncratic philosophy may not always have been consistent, but it served as a deep well of inspiration, and led to them working with such legendary characters as art-rock pioneer Brian Eno and Beatles/Bowie engineer Ken Scott. Published to coincide with the group's 40th anniversary in 2013, Recombo DNA is the first book to evaluate in the proper context the innovations and accomplishments of this truly groundbreaking band. Beginning in 1970, with the transformative effects of the Kent State University shootings which the band-members witness firsthand and ending a decade later with Devo on the cusp of superstardom (with "Whip It"), it traces the sounds and ideas that the group absorbed and in turn brought to prominence as unlikely rock stars. For anyone who has ever wondered where "the band who fell to earth" came from, here is the answer.

IN 1909, ARTIST PAMELA COLMAN SMITH, under the direction of Arthur Edward Waite, created an innovative 78-card tarot deck that would come to be recognized as revolutionary. With descriptive pictures on the 56 minor Arcana cards, the Rider-Waite deck digressed from the tradition of tarot decks used for centuries and set the standard for nearly every tarot deck published.