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The new edition of this popular book is reorganized to present
pairs of contrasting views on what it means to be a man in
contemporary Western culture. Addressing such issues as sex
differences, fatherhood, intimacy, homosexuality, and oppression;
the collection also includes new discussions of paternity,
pornography, mixed-race marriage, impotence, and violence.
Rethinking Masculinity is an excellent text for gender studies,
ethics, and social philosophy courses.
The new edition of this popular book is reorganized to present
pairs of contrasting views on what it means to be a man in
contemporary Western culture. Addressing such issues as sex
differences, fatherhood, intimacy, homosexuality, and oppression;
the collection also includes new discussions of paternity,
pornography, mixed-race marriage, impotence, and violence.
Rethinking Masculinity is an excellent text for gender studies,
ethics, and social philosophy courses.
At the Material Research Society Spring 2013 meeting, held in San
Francisco April 1-5, 2013, three symposia were held that focused on
thermal-to-electric energy conversion and thermal transport:
Symposium H: Nanoscale Thermoelectrics - Materials and Transport
Phenomena - II, Symposium I: Materials for Solid-State
Refrigeration, and Symposium V: Nanoscale Heat Transport - From
Fundamentals to Devices. Although each technical session was
focused on a different aspect of this subject, the intellectual
commensurability of these symposia warranted the publication of
their proceedings in a single volume.
The purpose of this monograph is to present practical and
conceptual issues related to fair value Measurement in financial
reporting and to evaluate certain research design aspects of
empirical research that investigates the information properties of
fair value Measurement, both in an absolute sense and in comparison
to other Measurement bases. Although the primary focus is on fair
value Measurement, the evaluation of existing research and
suggestions for future research are germane to researchers
interested in examining the information properties of any
accounting Measurement basis. The 2008 financial crisis increased
public scrutiny and brought accounting Measurement to the forefront
of policy debate, including debate characterized by polarizing
rhetoric. Fair Value Measurement in Financial Reporting focuses the
discussion on the design and execution of rigorous, inferentially
valid empirical research that can inform this debate. The authors
begin with a historical overview of the use of fair value
Measurement based on the writings of prominent nineteenth and
twentieth century accounting scholars. Except in the historical
overview, the discussion is structured around the conceptual
frameworks developed by the Financial Accounting Standards Board
and International Accounting Standards Board. This has two
advantages: (1) this structure helps to link research to the
practical task of Setting accounting standards guided by the
conceptual framework, and (2) it makes salient some of the
difficulties encountered in the design and interpretation of
research related to fair value Measurement. Following the
introduction, section 2 describes the fair value Measurement
attribute and distinguishes it from "fair value accounting".
Section 3 discusses concepts related to the decision usefulness of
financial statement elements Measured using the fair value
attribute. Section 4 analyzes the enhancing qualitative
characteristic verifiability in the context of accounting
Measurement. Section 5 discusses the relation between fair value
Measurement and macroeconomic effects. Finally, the authors discuss
claims that use of the fair value Measurement attribute causes
procyclical behavior among financial institutions and that
accounting standards have become increasingly fair-value-oriented
during the last two decades.
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