A comprehensive Guide to Consolidated Financial Statements.

This publication sets out the principles and conceptual issues of consolidated financial statements, based on IFRS Accounting Standards. It focuses on the principles of control and consolidation techniques in preparing consolidated financial statements for a group of entities (parent and sbusidiaries).

A comprehensive Guide to Consolidated Financial Statements.

This publication sets out the principles and conceptual issues of consolidated financial statements, based on IFRS Accounting Standards. The accounting treatment of an investor's interests in associates and joint arrangements is covered in Volume 2.

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.

An in-depth explanation of how the Cuban Revolution dictated Latin American politics and U.S.-Latin American relations from the 1950s to the present, including widespread democratization and the rise of the "Pink Tide." Fidel Castro's ascent to power and the revolution he carried out in Cuba not only catalyzed a wave of revolutionary activity; it also set off a wave of reaction that led to widespread military dictatorships and severe repression culminating in state terrorism. Both revolution and reaction were essentially over by 1990, and yet significant long-term effects of the Cuban Revolution can still be seen in the modern era. Latin America in the Era of the Cuban Revolution covers the events of the Cuban Revolution itself, the resulting radicalization of Latin American politics, the United States' responses to the threat of communist expansion in the hemisphere, and rural and urban guerrilla warfare that were spawned by the Cuban Revolution. It also addresses the very different but incomplete revolutions in Peru, Chile, and Nicaragua, the rise of state terrorism in response to the threat of revolution, and major developments after 1990. This book provides unique historical insights by bringing together under the umbrella of the impact of the Cuban Revolution developments that otherwise might seem unrelated to each other, thereby documenting the relationship between revolution and reaction. This third edition has three new chapters covering state terrorism in South America; state terrorism in Central America; and post-1990 developments such as neoliberalism, an unprecedented degree of democratization, the "Pink Tide" of leftist governments like those of Hugo Chávez in Venezuela and Evo Morales in Bolivia; and women's major gains in politics. Additionally, all of the chapters and the bibliography are updated.

In 1932, at the height of the Great Depression, two young people meet and fall in love. Llewellyn Wright (Bob), Frank Lloyd Wright's youngest child, whose adolescence was marked by the public scandals surrounding his father's private life, is struggling to begin a private law practice in Chicago. Elizabeth Kehler (Betty), daughter of a Chicago artist who abandoned the family when she was still in the womb, is working as an intake counselor at the Milwaukee Vocational School. Their fervent correspondence over a 10-month courtship period is witty, sassy and poignant, as they grapple with their passionate feelings and try to create a financially stable marriage in the midst of the 20th century's most serious economic crisis. The couple's daughter, a scholar of French literature, has written an Introduction telling their story before and after the courtship. 35 illustrations, extensive footnotes and an Index illuminate the family and social history behind the letters.

An in-depth look at Centers for Teaching and Learning and their profound impact on US higher education. Centers for Teaching and Learning (CTLs) are important change agents on campus with strategies that are unique and impactful—but sometimes unarticulated or misaligned. In this wide-ranging book, Mary C. Wright maps the landscape of 1,200+ CTLs in the United States through a unique approach: by conducting complex web searches to identify and categorize CTLs, then examining the wealth of information that is available on these institutions' own websites. The data she uncovers reveal important insights into CTLs' strategies and operations and offer a fuller picture of the impact these centers are making on US higher education as a whole. Drawing from this web-based methodology, as well as interviews with CTL leaders and staff, Wright provides a broad picture of educational development in the United States and examines trends in what CTLs aim to accomplish, key strategies for reaching these goals, programs and services they offer, and their impacts on campuses. She also explores new organizational mandates for CTLs, including ones involving instructional technology and online learning, assessment, writing, service learning and community engagement, and career and leadership development. In response to increased constituency sizes and expanding missions and mandates, she notes, centers are also incorporating new faculty and student engagement structures. Key chapters focus on goals and theories of change, program types and exemplars, organizational structures, assessment and evaluation practices, and emerging trends. Offering guidelines for effective strategic leadership, Centers for Teaching and Learning documents the growth of this important organizational unit in US higher education and explains the role these centers play in supporting operational needs, strategic aims, and organizational change.

Two decades ago, there was a great flurry of work on the subject of truth, which subsequently set much of the agenda for future debates. Interest in the subject of truth remains unabated at all levels of inquiry, both within philosophy and from without, in both academic and popular guises. But while truth continues to be of focal interest, it seems that there have been remarkably fewer new directions since then. "New Waves in Truth" offers eighteen new and original research papers on truth and other alethic phenomena by twenty of the most promising young scholars working on truth today. Contributions to the volume span truth ascriptions, deflationism, realism and the correspondence theory, the value of truth, and kinds of truth and truth-apt discourse. The research programs of the contributors are beginning to reset that agenda, and each is positioned to make new waves throughout the subject.

The importance of public opinion in the determination of public policy is the subject of considerable debate. Whether discussion centres on local, state or national affairs, the influence of the opinions of ordinary citizens is often assumed yet rarely demonstrated. Other factors such as interest group lobbying, party politics and developmental, or environmental, constraints have been thought to have the greater influence over policy decisions. Professors Erikson, Wright and McIver make the argument that state policies are highly responsive to public opinion, and they show how the institutions of state politics work to achieve this high level of responsiveness. They analyse state policies from the 1930s to the present, drawing from, and contributing to, major lines of research on American politics. Their conclusions are applied to central questions of democratic theory and affirm the robust character of the state institution.

Long acting injections and implants improve therapy, enhance patient compliance, improve dosing convenience, and are the most appropriate formulation choice for drugs that undergo extensive first pass metabolism or that exhibit poor oral bioavailability. An intriguing variety of technologies have been developed to provide long acting injections and implants. Many considerations need to go into the design of these systems in order to translate a concept from the lab bench to actual therapy for a patient. This book surveys and summarizes the field. Topics covered in Long Acting Injections and Implants include the historical development of the field, drugs, diseases and clinical applications for long acting injections and implants, anatomy and physiology for these systems, specific injectable technologies (including lipophilic solutions, aqueous suspensions, microspheres, liposomes, in situ forming depots and self-assembling lipid formulations), specific implantable technologies (including osmotic implants, drug eluting stents and microfabricated systems), peptide, protein and vaccine delivery, sterilization, drug release testing and regulatory aspects of long acting injections and implants. This volume provides essential information for experienced development professionals but was also written to be useful for scientists just beginning work in the field and for others who need an understanding of long acting injections and implants. This book will also be ideal as a graduate textbook.

An exploration of the little-known yet historically important emigration of British army officers to the Australian colonies in the aftermath of the Napoleonic Wars. The book looks at the significant impact they made at a time of great colonial expansion, particularly in new south Wales with its transition from a convict colony to a free society.

An in-depth explanation of how the Cuban Revolution dictated Latin American politics and U.S.-Latin American relations from the 1950s to the present, including widespread democratization and the rise of the "Pink Tide." Fidel Castro's ascent to power and the revolution he carried out in Cuba not only catalyzed a wave of revolutionary activity; it also set off a wave of reaction that led to widespread military dictatorships and severe repression culminating in state terrorism. Both revolution and reaction were essentially over by 1990, and yet significant long-term effects of the Cuban Revolution can still be seen in the modern era. Latin America in the Era of the Cuban Revolution and Beyond covers the events of the Cuban Revolution itself, the resulting radicalization of Latin American politics, the United States' responses to the threat of communist expansion in the hemisphere, and rural and urban guerrilla warfare that were spawned by the Cuban Revolution. It also addresses the very different but incomplete communist revolutions in Peru, Chile, and Nicaragua, the rise of state terrorism in response to the threat of revolution, and major developments after 1990. This book provides unique historical insights by bringing together under the umbrella of the impact of the Cuban Revolution developments that otherwise might seem unrelated to each other, thereby documenting the relationship between revolution and reaction. This third edition has three new chapters covering state terrorism in South America; state terrorism in Central America; and post-1990 developments such as neoliberalism, an unprecedented degree of democratization, the "Pink Tide" of leftist governments like those of Hugo Chavez in Venezuela and Evo Morales in Bolivia; and women's major gains in politics. Additionally, all of the chapters and the bibliography are updated. Explains how and why Fidel Castro established communism in Cuba, his motivations for taking Cuba into the Soviet camp, and the consequences of both of these actions Documents how the repression, dictatorships, and human rights violations of the 1970s and 1980s were unanticipated outcomes of the Cuban Revolution Clarifies the often confusing and contradictory trends in Latin American political history from the 1950s to the present Examines the "Pink Tide" of recent leftist governments, including those of Hugo Chavez in Venezuela and Evo Morales in Bolivia

This book offers a practical approach to the teaching of Physical Education to children who have severe learning difficulties and profound motor learning difficulties. The authors consider the 'learning to move, moving to learn' continuum as a route forward and include strategies for children who also have emotional and behavioral difficulties. They also provide information on motor development and advice on planning, teaching, and evaluating a PE program. Although largely aimed at teachers in special schools, the book also recognized the difficulties that children with special educational needs encounter in mainstream schools.

This book expertly traces the long, erratic, and incomplete path of Latin America's political and socioeconomic democratization, from a group of colonies lacking democratic practice and culture up to the present. Using the lens of democracy defined by the charter of the Organization of American States (OAS), it examines the periods of US gunboat diplomacy in the Caribbean Basin, the Cold War, the state terrorist dictatorships of the 1970s and 1980s, the imposition of neoliberalism in the 1990s, and the rise of the Pink Tide in the new millennium. The meaning of democracy has changed over time, from nineteenth-century liberalism--in which only a handful of wealthy males voted and individuals were responsible for their economic and social conditions--to governments in the late twentieth century that have embraced socioeconomic democracy by assuming responsibility (at least formally) for citizens' welfare. Latin America's movement toward democracy has not been linear. The book follows the appearance and evolution of both proponents and opponents of democracy over the last two centuries. The balance of these forces has shifted periodically, often in waves that swept across the entire region. Commitment to democracy does not guarantee implementation, but despite many setbacks, Latin America has made significant progress toward the democratic aspirations set forth in the OAS charter. Thorough and accessibly written, Democracy in Latin America is an essential text for students studying Latin American politics and history.