For undergraduate and graduate courses in advanced accounting. Advanced Accounting is an in -depth guide to accounting that reflects the most up- to- date business developments. This comprehensive textbook addresses practical financial reporting problems while reflecting recent business developments and changes in accounting standards. The 13th Edition offers a better teaching and learning experience by providing real-world context. Students learn how to apply key accounting concepts through studying real -world examples, such as reports from popular companies, and up- to -date coverage of businesses. Accounting students and accounting practitioners alike will find this text useful in preparing or analysing consolidated financial statements, accounting for derivative securities, and governmental and not-for-profit accounting and reporting.

This book, first published in 1951, focuses on the hitherto ignored contemporary critics of Malthus, giving them the attention they so rightly deserve.
Dr Smith traces the Malthusian controversy step by step, from 1798, the date of the First Essay, to the death of Malthus in 1834. Investigating the precursors of Malthus and the genesis of the Malthusian Theory of Population, the book subjects the theory to a searching analysis in the light of not only contemporary criticism, but also subsequent developments and modern ideas. In addition, the book examines the application of the theory to the doctrine of perfectibility, to wages, to the poor laws, to emigration, and to the birth control movement.
Fully annotated and written in an easy style, this work is indispensable to serious students of both population problems and the development of economic thought. Broad in scope, "The Malthusian Controversy" presents a new perspective on the most urgent of modern issues, the problemof world population.

Perspectivism: A Contribution to the Philosophy of the Social Sciences advances the philosophy of perspectivism, showing how its capacity to assess competing views of a particular concept by approaching them as different 'sides' of a multi-dimensional object supports a concept of 'adequate' rather than 'absolute' truth. Presenting four case studies - of the social scientific concepts of power, equality, crime, and sex and gender - Smith demonstrates the manner in which the perspectivist approach does not take all differing views of a concept to be equally good, but views all perspectives taken together as contributing towards the best that we can know about any given concept at the present time. An exposition and analysis of the means by which perspectivism allows for truth and objectivity in the social sciences, this volume will appeal to scholars of philosophy and across the social sciences with interests in questions of epistemology and research methodology.

This book provides a comprehensive guide to all three volumes of Karl Marx's 'Capital', with advice on further reading and points for further discussion. Recognizing the contemporary relevance of 'Capital' in the midst of the current financial crisis, Kenneth Smith has produced an essential guide to Marx's ideas, particularly on the subject of the circulation of money-capital. This guide uniquely presents the three volumes of 'Capital' in a different order of reading to that in which they were published, placing them instead in the order that Marx himself sometimes recommended as a more user-friendly way of reading. Dr Smith also argues that for most of the twentieth century, the full development of the capitalist mode of production (CMP) has been undermined by the existence of a non-capitalist 'third world', which has caused the CMP to take on the form of what Marx called a highly developed mercantile system, rather than one characterized by an uninterrupted circuit of industrial capital of the kind he expected. While the guide can be read as a book in its own right, it also contains detailed references to Volumes I-III so that students, seminars and discussion groups can easily make connections between Smith's explanations and the relevant parts of 'Capital'.

An innovative contribution to Scriabin studies, covering aspects of Scriabin's life, personality, beliefs, training, creative output, and interaction with contemporary Russian culture. This book is an innovative contribution to Alexander Scriabin (1872-1915) studies, covering aspects of Scriabin's life, personality, beliefs, training, creative output, as well as his interaction with contemporary Russian culture. It offers new and original research from leading and upcoming Russian music scholars. Key Scriabin topics such as mysticism, philosophy, music theory, contemporary aesthetics, and composition processes are covered. Musical coverage spans the composer's early, middle and late period. All main repertoire is being discussed: the piano miniatures and sonatas as well as the symphonies. In more detail, chapters consider: Scriabin's part in early twentieth-century Russia's cultural climate; how Scriabin moved from early pastiche to a style much more original; the influence of music theory on Scriabin's idiosyncratic style; the changing contexts of Scriabin performances; new aspects of reception studies. Further chapters offer: a critical understanding of how Scriabin's writings sit within the traditions of Mysticism as well as French and Russian Symbolism; a new investigation into his creative compositional process; miniaturism and its wider context; a new reading of the composer's mysticism and synaesthesia. Analytical chapters reach out of the score to offer an interpretative framework; accepting new approaches from disability studies; investigating the complex interaction of rhythm and metre and modal interactions, the latent diatonic 'tonal function' of Scriabin's late works, as well as self-regulating structures in the composer's music.

Together with the concept of 'social facts', the 'collective consciousness of society' is thought of as one of the key concepts in the sociology of Emile Durkheim, widely regarded as one of the founders of modern sociology. Yet, outside of the sociology of crime, the concept is little used within sociology and, even within criminology, seems only partially understood. English-speaking criminologists cannot even agree how the French term 'conscience collective' is to be translated into English. 'Emile Durkheim and the Collective Consciousness of Society' sets out to address this question and many others connected with the use of the concept in criminology and throughout sociology. Smith argues that Durkheim's original concept must be sensitively revised and suitably updated for its real relevance to come to the fore. Major adjustments to Durkheim's concept of the collective consciousness include Smith's compelling arguments that the model does not apply to everyone equally (we are not all equally incorporated into the collective consciousness), and that Durkheim's concept does not in any way rely on what might be called the disciplinary functions of society.

Together with the concept of 'social facts', the 'collective consciousness of society' is thought of as one of the key concepts in the sociology of Emile Durkheim, widely regarded as one of the founders of modern sociology. Yet, outside of the sociology of crime, the concept is little used within sociology and, even within criminology, seems only partially understood. English-speaking criminologists cannot even agree how the French term 'conscience collective' is to be translated into English. 'Emile Durkheim and the Collective Consciousness of Society' sets out to address this question and many others connected with the use of the concept in criminology and throughout sociology. Smith argues that Durkheim's original concept must be sensitively revised and suitably updated for its real relevance to come to the fore. Major adjustments to Durkheim's concept of the collective consciousness include Smith's compelling arguments that the model does not apply to everyone equally (we are not all equally incorporated into the collective consciousness), and that Durkheim's concept does not in any way rely on what might be called the disciplinary functions of society.

This book provides a comprehensive guide to all three volumes of Karl Marx's 'Capital', with advice on further reading and points for further discussion. Recognizing the contemporary relevance of 'Capital' in the midst of the current financial crisis, Kenneth Smith has produced an essential guide to Marx's ideas, particularly on the subject of the circulation of money-capital. This guide uniquely presents the three volumes of 'Capital' in a different order of reading to that in which they were published, placing them instead in the order that Marx himself sometimes recommended as a more user-friendly way of reading. Dr Smith also argues that for most of the twentieth century, the full development of the capitalist mode of production (CMP) has been undermined by the existence of a non-capitalist 'third world', which has caused the CMP to take on the form of what Marx called a highly developed mercantile system, rather than one characterized by an uninterrupted circuit of industrial capital of the kind he expected. While the guide can be read as a book in its own right, it also contains detailed references to Volumes I-III so that students, seminars and discussion groups can easily make connections between Smith's explanations and the relevant parts of 'Capital'.

Perspectivism: A Contribution to the Philosophy of the Social Sciences advances the philosophy of perspectivism, showing how its capacity to assess competing views of a particular concept by approaching them as different 'sides' of a multi-dimensional object supports a concept of 'adequate' rather than 'absolute' truth. Presenting four case studies - of the social scientific concepts of power, equality, crime, and sex and gender - Smith demonstrates the manner in which the perspectivist approach does not take all differing views of a concept to be equally good, but views all perspectives taken together as contributing towards the best that we can know about any given concept at the present time. An exposition and analysis of the means by which perspectivism allows for truth and objectivity in the social sciences, this volume will appeal to scholars of philosophy and across the social sciences with interests in questions of epistemology and research methodology.

This book, first published in 1951, focuses on the hitherto ignored contemporary critics of Malthus, giving them the attention they so rightly deserve. Dr Smith traces the Malthusian controversy step by step, from 1798, the date of the First Essay, to the death of Malthus in 1834. Investigating the precursors of Malthus and the genesis of the Malthusian Theory of Population, the book subjects the theory to a searching analysis in the light of not only contemporary criticism, but also subsequent developments and modern ideas. In addition, the book examines the application of the theory to the doctrine of perfectibility, to wages, to the poor laws, to emigration, and to the birth control movement. Fully annotated and written in an easy style, this work is indispensable to serious students of both population problems and the development of economic thought. Broad in scope, The Malthusian Controversy presents a new perspective on the most urgent of modern issues, the problem of world population.

For undergraduate and graduate courses in advanced accounting. Practical learning and real-world application in accounting Advanced Accounting is an in?-depth guide to accounting that reflects the most up-?to-?date business developments. This comprehensive textbook teaches you practical financial reporting problems while reflecting recent business developments and changes in accounting standards. The 13th Edition gives you a better learning experience by providing real-world context. You will learn how to apply key accounting concepts through studying real?-world examples, such as reports from popular companies, and up-?to?-date coverage of businesses. Accounting practitioners will find this text useful in preparing or analyzing consolidated financial statements, accounting for derivative securities, and governmental and not-for-profit accounting and reporting.

What happens in our unconscious minds when we listen to, produce or perform popular music? The Unconscious - a much misunderstood concept from philosophy and psychology - works through human subjects as we produce music and can be traced through the music we engage with. Through a new collaboration between music theorist and philosopher, Smith and Overy present the long history of the unconscious and its related concepts, working systematically through philosophers such as Schopenhauer and Nietzsche, psychoanalysts such as Freud and Lacan, to theorists such as Deleuze and Kristeva. The theories offered are vital to follow the psychological complexity of popular music, demonstrated through close readings of individual songs, albums, artists, genres, and popular music practices. Among countless artists, Listening to the Unconscious draws from Prince to Sufjan Stevens, from Robyn to Xiu Xiu, from Joanna Newsom to Arcade Fire, from PJ Harvey to LCD Sound System, each of whom offer exciting inroads into the fascinating worlds of our unconscious musical minds. And in return, theories of the unconscious can perhaps takes us deeper into the heart of popular music.