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This book explores accounting for biological assets under IAS 41 -
Agriculture, and explains the recent adjustments introduced by the
IASB which allow firms to choose between cost or revaluation models
concerning mature bearer plants. Identifying the firm and
country-level drivers that inform the disclosure and measurement
practices of biological assets, this concise guide examines the
value relevance of measuring those assets at fair value. It also
analyses how firm and country-level drivers explain the differences
in the disclosure level and practices used to measure biological
assets under IAS 41. Finally, it evaluates whether there is a
difference in the relevance of biological assets among the listed
firms with high and low disclosure levels on biological assets.
Based on a major international study of a wide selection of firms
and country-level drivers, this book is vital for standard setters,
stakeholders, students, accountants and auditors who need to
understand disclosure and measurement practices of biological
assets under IAS 41.
This book explores accounting for biological assets under IAS 41 -
Agriculture, and explains the recent adjustments introduced by the
IASB which allow firms to choose between cost or revaluation models
concerning mature bearer plants. Identifying the firm and
country-level drivers that inform the disclosure and measurement
practices of biological assets, this concise guide examines the
value relevance of measuring those assets at fair value. It also
analyses how firm and country-level drivers explain the differences
in the disclosure level and practices used to measure biological
assets under IAS 41. Finally, it evaluates whether there is a
difference in the relevance of biological assets among the listed
firms with high and low disclosure levels on biological assets.
Based on a major international study of a wide selection of firms
and country-level drivers, this book is vital for standard setters,
stakeholders, students, accountants and auditors who need to
understand disclosure and measurement practices of biological
assets under IAS 41.
Generating Transworld Pedagogy: Reimagining La Clase Magica lays
the foundation for addressing one of the greatest challenges in the
21st century: meeting the educational needs of a diverse society
living in a complex, technology-driven world. It extends bilingual
and bicultural transformative critical pedagogy by appropriating
the use of mobile devices and digital tools within an after-school
setting. Four theoretical concepts anchor this collection: the
dialectic method, concepts of culture, a bilingual/bicultural
critical pedagogy, and the notion of the sacred sciences.
Generating Transworld Pedagogy showcases the intersection of
learners' linguistic, cultural, and historical knowledge as
critical tools for learning and for navigating the broader society.
The volume serves as an ideal framework for preparing teacher
educators and teacher candidates for a world in motion. It provides
a deeper understanding of the conditions needed to create the ideal
learning and teaching opportunities for bilingual learners. Special
highlights include a comprehensive resource for integrating
linguistic and cultural diversity within a technological and global
perspective for 21st century teachers and learners; a resource for
launching the model in new sociocultural contexts; an exemplar of
the innovative uses of mobile technology and digital literacies
within the learning setting; and a model for engaging in
socially-designed community-based research that can extend to an
international scale.
Generating Transworld Pedagogy: Reimagining La Clase Magica lays
the foundation for addressing one of the greatest challenges in the
21st century: meeting the educational needs of a diverse society
living in a complex, technology-driven world. It extends bilingual
and bicultural transformative critical pedagogy by appropriating
the use of mobile devices and digital tools within an after-school
setting. Four theoretical concepts anchor this collection: the
dialectic method, concepts of culture, a bilingual/bicultural
critical pedagogy, and the notion of the sacred sciences.
Generating Transworld Pedagogy showcases the intersection of
learners' linguistic, cultural, and historical knowledge as
critical tools for learning and for navigating the broader society.
The volume serves as an ideal framework for preparing teacher
educators and teacher candidates for a world in motion. It provides
a deeper understanding of the conditions needed to create the ideal
learning and teaching opportunities for bilingual learners. Special
highlights include a comprehensive resource for integrating
linguistic and cultural diversity within a technological and global
perspective for 21st century teachers and learners; a resource for
launching the model in new sociocultural contexts; an exemplar of
the innovative uses of mobile technology and digital literacies
within the learning setting; and a model for engaging in
socially-designed community-based research that can extend to an
international scale.
Diamondoids are cage-like, ultra stable, saturated ringed
hydrocarbons, which have a diamond-like structure consisting of a
number of six-member carbon rings fused together. Adamantane is the
cage compound prototype and the simplest diamondoid molecule.
Diamondoids Molecules aims to present these fascinating substances
in a novel fashion. The more intriguing facets of diamondoid
molecules are comprehensively exposed and discussed, bringing
state-of-the-art information to the reader, along with the history,
fundamentals and perspectives of diamondoid science and technology.
This groundbreaking book, especially devoted to diamondoid
molecules, is of critical importance to the global techno-
scientific community, and will be of great interest in many
research fields such as chemistry, physics, material science,
geology, and biological sciences. Moreover, it will attract readers
from industrial, government and environmental agencies as well as
scholars.
Our habits with chairs, cars, computers and the rest encourage the
body to collapse - and the mind with it. The detailed instructions
and drawings in this book, based on the teachings of Vanda
Scaravelli, enable each part of the body to play its part in waking
up to a wholeness that is totally transformative for everyone. The
four sections of the book implied by the title lead into a fifth,
which is a profound description of how meditation relates to each
of the four activities of the book, including running and walking
and how it can be used with them. This book enables everyone - gym
users, the elderly, young people, commuters, air travellers....to
integrate the practices of yoga into their routines.
In their efforts to convert indigenous peoples, Franciscan friars
brought the Spanish Inquisition to early-sixteenth-century Mexico.
Patricia Lopes Don now investigates these trials to offer an inside
look at this brief but consequential episode of Spanish methods of
colonization, providing a fresh interpretation of an early period
that has remained too long understudied.Drawing on previously
underutilized records of Inquisition proceedings, Don examines four
of the most important trials of native leaders to uncover the
Franciscans' motivations for using the Inquisition and the
indigenous response to it. She focuses on the consecutive impact of
four trials - against nahualli Martin Ocelotl, an influential
native priest; Andres Mixcoatl, an advocate of open resistance to
the Franciscans; Miguel Pochtecatl Tlaylotla, a guardian of native
religious artifacts; and Don Carlos of Texcoco, a native chief
burned at the stake for heresy. Don reveals the heart of Bishop
Zumarraga's methods of conducting the trials - including
spectacular bonfires in which any native idols found in the
possession of professed converts were destroyed. Don's knowledge of
the contemporary Spain that shaped the friars' perspectives enables
her to offer new understanding of the evolution of Franciscan
attitudes toward evangelization. Bonfires of Culture reexamines
important primary documents and offers a new perspective on a
pivotal historical era.
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