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Accounting is the provision of financial information to managers or
owners, as well as to external users, so that they can make
business decisions. It measures, monitors and controls business
activities.
"Management Accounting" provides a very accessible and
easy-to-follow introduction to accounting. It introduces students
to accounting and provides them with a clear understanding of the
theory and practice of management accounting. The text blends
theory and practice by stressing the underlying concepts and
context of accounting.Text thoroughly updated to include examples
that comply with the new format adopted by International Accounting
Standards for listed companies.'Real Life Nuggets' and other
material from the business press will be revised and updated.A
large number of end of chapter questions of escalating difficulty,
together with the accompanying answers, enables the reader to
develop their understanding of the key concepts discussed in the
text.
This volume contains reports on excavations undertaken in the lower
walled city at Lincoln, which lies on sloping ground on the
northern scarp of the Witham gap, and its adjacent suburbs between
1972 and 1987, and forms a companion volume to LAS volumes 2 and 3
which cover other parts of the historic city. The earliest features
encountered were discovered both near to the line of Ermine Street
and towards Broadgate. Remains of timber storage buildings were
found, probably associated with the Roman legionary occupation in
the later 1st century AD. The earliest occupation of the hillside
after the foundation of the colonia towards the end of the century
consisted mainly of commercial premises, modest residences, and
storage buildings. It seems likely that the boundary of the lower
enclosure was designated before it was fortified in the later 2nd
century with the street pattern belonging to the earlier part of
the century. Larger aristocratic residences came to dominate the
hillside with public facilities fronting on to the line of the
zig-zagging main route. In the 4th century, the fortifications were
enlarged and two new gates inserted. Examples of so-called 'Dark
Earth' deposits were here dated to the very latest phases of Roman
occupation. Elements of some Roman structures survived to be reused
in subsequent centuries. There are hints of one focus in the Middle
Saxon period, in the area of St Peter's church, but occupation of
an urban nature did not recommence until the late 9th century with
the first phases of Anglo-Scandinavian occupation recorded here.
Sequences of increasingly intensive occupation from the 10th
century were identified, with plentiful evidence for industrial
activity, including pottery, metalworking and other, crafts, as
well as parish churches. Markets were established in the 11th
century and stone began to replace timber for residential
structures from the mid-12th century with clear evidence of the
quality of some of the houses. With the decline in the city's
fortunes from the late 13th century, the fringe sites became
depopulated and there was much rebuilding elsewhere, including some
fine new houses. There was a further revival in the later
post-medieval period, but much of the earlier fabric, and surviving
stretches of Roman city wall, were swept away in the 19th century.
Lincoln was a major centre under Roman, Viking and medieval rule
and each of these eras has left its mark on the city. The surviving
Roman and Norman monuments are of particular note. The cathedral
and the castle, which dominate the city, were built in the years
following the Norman Conquest. Both were further developed and
rebuilt over the next two centuries, the cathedral becoming one of
Britain's finest examples of Early English gothic. The city's
political and commercial importance was in decline by the end of
the Middle Ages and it did not see significant revival before the
eighteenth century. Improving communications, first by water and
later by rail, led to new phases of development and growth. The
most recent decades have brought major changes and the growth of
newer industries. The book is a well illustrated and readable
introduction to the city's past that will appeal to residents and
visitors alike. An important feature of the book is a series of
walking tours, linked to the text but designed to be used
independently of it. These tours show the reader how the history of
the city can be read in its existing streets and buildings.
This is the first full-length treatment of Roman Lincoln, more than
1500 years after its demise. By AD 450 it had ceased to exist as an
urban centre; its physical remains, however, survived well for
several centuries, and some elements - notably the city wall -
influences the city's topography until the nineteenth century;
parts are still visible today. This work, by Lincoln's City
Archaeologist, builds on the achievements of many in the past: the
early antiquarians, the first systematic excavations carried out in
the 1940s by a series of distinguished museum curators and local
volunteers, and the thousands who have taken part in th many
excavations since the 1970s. The resulting study represents a
combination of local, national and international history. For, so
fragmentary is out knowledge that each city has its own particular
contribution to make to the whole - 'all history is local history'.
We learn of the initial conquest and establishment of the fortress,
in the territory of the Iron Age Corieltauvi, soon after the
Claudian invasion of AD 43. After the departure of Legio II
Adiutrix for Chester in the late 70s, Lincoln was established, by
imperial decree, as a Colony - Colonia Domintiana Lindensium -
primarily for former soldiersin the Ninth Legion. Over the
centuries the administrative apparatus and the full panoply of
public works (forum, baths etc.) developed, and the city expanded
enormously and developed links with the hinterland. Later on still,
there was new building in the fourth century when the late Roman
capital became a Christian centre, before its final decline and
almost complete abandonment. In a book that explains the early
story of Lincoln to the local community and to its visitors,
Michael Jones shows what the archaeological remains tell us of the
daily life of the Roman community.
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