This book, first published in 1988, analyses the history of auditing with as much objectivity as possible. These chapters reveal the importance of auditing in society generally and business activity particularly. The character of the auditor is examined, and their part in history as their role developed from an amateur status to a professional one. The development of the accounting profession is a significant part of the history of auditing. The emerging professional bodies assumed a societal role and by doing so, the audit function changed in terms of its aims and practices, and became a matter of public as well as private concern.

This book, first published in 1986, is a celebration of Scottish accounting influence and tradition. The essays are critical contributions to the study of accounting history, split into two main sections: the development of accounting thought and practice prior to the emergence of a regulated accountancy profession; and the problems faced in the first 70 years of the accountancy profession.

This book, first published in 1977 and reissued in 1990, examines one of the most familiar aspects of accountancy - that of company financial reporting. Assessing the view that shareholders have little time for financial reports, this book presents the findings from a research project analysing whether or not shareholders understand financial reports; what they do and don't understand; their use of financial reports; the type of shareholders who have the most, and least, understanding and who make most, and least, use of financial reports.

This book, first published in 1988, analyses the history of auditing with as much objectivity as possible. These chapters reveal the importance of auditing in society generally and business activity particularly. The character of the auditor is examined, and their part in history as their role developed from an amateur status to a professional one. The development of the accounting profession is a significant part of the history of auditing. The emerging professional bodies assumed a societal role and by doing so, the audit function changed in terms of its aims and practices, and became a matter of public as well as private concern.

This book, first published in 1986, is a celebration of Scottish accounting influence and tradition. The essays are critical contributions to the study of accounting history, split into two main sections: the development of accounting thought and practice prior to the emergence of a regulated accountancy profession; and the problems faced in the first 70 years of the accountancy profession.

This book, first published in 1977 and reissued in 1990, examines one of the most familiar aspects of accountancy - that of company financial reporting. Assessing the view that shareholders have little time for financial reports, this book presents the findings from a research project analysing whether or not shareholders understand financial reports; what they do and don't understand; their use of financial reports; the type of shareholders who have the most, and least, understanding and who make most, and least, use of financial reports.

First published in 1996. Routledge is an imprint of Taylor & Francis, an informa company.

The book presents a series of researched biographies of professional accountants who immigrated to the United States and developed their careers there in the late nineteenth and early twentieth century.

This volume is a tribute to the efforts of a relatively small group of Scots who helped to establish and nurture American public accountancy at a time when demand for its services greatly exceeded the ability of native-born accountants to provide them.

This book summarises the Seminar held in Edinburgh in 1994 in the five hundredth year since the publication of Luca Pacioli's Summa de Arithmetica, Geometria, Proportioni et Proportionalita. Its purpose is simple but relevant to every accountant. It revisits some fundamentals that lay behind Pacioli's decision to write his Summa, and examines whether the accounting framework in which we work today has overlooked basic issues because of its continued focus on development of the existing financial accounting model. It analyses Pacioli's legacy from several different perspectives, deliberately choosing to do so in ways that addressed considerations that his work reflected, examining the nature and characteristics of the bridge between academic analysis and insight on the one hand and practical application on the other. It also looks at the dominant influences in the evolution of accountancy for managing stewardship and for reporting of that stewardship. By doing so, it attempts to identify influences that had been less pressing and so had been ignored or overlooked, and also considers how changing technology has affected the way we manage the accountancy process.

The book presents a series of researched biographies of professional accountants who immigrated to the United States and developed their careers there in the late nineteenth and early twentieth century. This volume is a tribute to the efforts of a relatively small group of Scots who helped to establish and nurture American public accountancy at a time when demand for its services greatly exceeded the ability of native-born accountants to provide them.

The aim of the book is to give non-accounting students a basic ability and confidence to read and use financial accounting reports and statements within their business or financial specialties. Many employees in business today are expected to be conversant with reported accounting information as part of their regular job responsibilities. However, they often have little formal training in using such information. For example, in most Western countries, corporate directors and senior executives are legally responsible for the content and quality of publicly reported accounting statements, yet typically have no accounting background or experience to help in the discharge of these responsibilities.

The theme of the book is financial reporting as an essential and significant part of corporate governance. There is continuous pressure on companies from government and stakeholder groups to improve their governance and accountability structures and procedures. This book reveals how financial statements and related disclosures assist in good governance and accountability by providing relevant and reliable accounting signals of managerial performance.

This book is a logical, step-by-step guide to identification of organic compounds by mass spectrometry. The book is organized into chapters covering the major types of organic compounds, including alcohols, acids and esters, aldehydes and ketones, ethers, hydrocarbons, halogenated compounds, amines and amides, and sulfur-containing compounds. In each chapter, the mechanisms of the major fragmentation pathways are discussed, with reference to several simple sample compounds. By teaching the user to recognize typical fragmentations, the book removes the need to search databases, often limited, of electronic spectra. Key features of the book include:

• 200 representative spectra of common organic compounds
• Functional group approach to mass spectra interpretation
• Appendix of ‘unknown’ spectra with step-by-step guide to identification

In the second book of K'Jin's mission, he adapts to his new reality. K'Jin's determination to see the end of the Witch Hunter realm is flamed by his inability to continue the mission set for him by High Councilor RinTorl. Srin Master H'Jax took him on as an apprentice when his talents with the power colors were released, but K'Jin's development has progressed so quickly that he has become the second highest ranking master on the planet. When it comes time to free Sheltered Six from the witch hunters, K'Jin is put in charge of the team that will free the southern continent while Master H'Jax takes the much larger task of freeing the northern continent. But freeing the planet and defending it when the witch hunters return to take it back leaves them seriously short of masters and desperate for aid. After it is revealed that portions of the former Frin and Tali sectors remain free of the witch hunter rule, K'Jin is sent to ask them for help. But the nearest free solar systems are those of the former Frin sector where Sawtan's rules are still embraced, and K'Jin must risk all to gain their support.

A tall beautiful blond woman in her middle solar cycles stood in her office at the top of a very tall building in the center of the University of Tali. Her big blue eyes had traces of smile lines around their outer corners from solar cycles of smiling and laughing. Her small pointed nose separated the incredible eyes from her perfectly shaped, full lipped mouth. Here too were the beginnings of smile lines, but she was not smiling now. Her face held the look of concern for the first time in many solar cycles as she stood contemplating her accomplishments and failures in building a new type of university. She had spent her entire adult life creating a place of truly open and accepting academia. Trali looked out of the window of her private office. From here she could see many of the other university buildings. Nearest was the School of Medicine, one of her greatest achievements had been getting the traditional medical professionals to accept the art of healing using the power colors as being valid and real. Now there was a whole wing dedicated to the study of medical power arts. They had been able to discover weaves to cure many of the most incurable illnesses and injuries including severe brain trauma and autism, and numerous forms of cancer..... .....In solar cycles to come, the lives of Lia, Seala and Torl would become entwined and would change the lives of all humanity. This is the story of how it all began.

The third child of a poor farmer in a small village on a small unimportant world, P'Hilz was different. She could see the beautiful power colors flowing through everything and responding to everyone. As most small children do, she told others all about the wonderful things she saw, the only problem was that no one else in her small farming community could see these colors, and they quickly declared her a little off in the head. Years of teasing and torture by the popular kids in her community left her very shy and almost completely alone. She had only one friend, a girl her age who was a little slow to learn new things and a bit overweight who was teased almost as much as P'Hilz. P'Hilz though was a good student and earned high scores in all her classes and with that came the hope that she might somelunar get a scholarship to go to the city and study at one of the universities there. It was not really very likely, but it gave her hope. One lunar, she gave a speech about bullying that was ill advised, and the most popular girl in school, who coincidently was the most aggressive of P'Hilz's tormenters gathered her friends to teach P'Hilz a lesson for giving such a speech. As she was being beaten, P'Hilz unknowingly calls on the power colors to form a shield to protect her. This drew the attention of Master O'Rvl the senior master on the planet, and P'Hilz's life changed forever.

It seems Torl's Journey was only the beginning of a lifelong battle to regain what was lost in his parents' lifetime. Having been forced to claim his hereditary rights as the First Seat of the High Council for the Free Colonial System, Torl finds himself beset by enemies known and unknown as he attempts to change this realm into what it was intended to be. With Lia and Seala by his side, he begins the process of pulling the masters together and rebuilding their skills and strength, but the political and corporate powers that have run the realm for many solar cycles align against him and soon he finds himself fighting more than political battles.

K'Jin had been a disappointment to his parents. Both parents were Kre Masters of the Miir order, and moderately talented with the power colors. They had dreamed of having a child who would reach the upper echelons of the mastery wielding great control over the power colors. Instead they got a child who, while exceptionally talented in the martial arts and a borderline genius, had no ability at all with the power colors. The only real evidence that he was not just another villager was that he had been able to teleport from birth and he was exceptionally skilled at precognition. Neither talent, however, had anything to do with the power colors, they were simply extrasensory skills. Being the child of two masters, K'Jin lived among apprentices and masters with full access to all the training made available to them. In an attempt to fit in among them, he apprenticed himself to one of the senior master's security guards and declared for the Laar order. Rather than bringing him closer to his parents, this move created an even wider gap between them as his chosen order was the complete opposite of theirs. When the Srin Master's testing cycle came to his home planet, K'Jin was encouraged to test for the Mir mastery even though he believed he was not yet ready. He nearly made it through the testing though failing on the final match of the martial arts sparing. During the testing, however, he was noticed by the Srin Master's head of security and was asked to demonstrate his skills with teleportation for the Srin Master's wife. This started a chain of events that whisked him out of his safe, if uncomfortable life in the training centers. He soon found himself receiving a different type of training, learning to maintain a cover under duress, and to hide his extrasensory skills. After he mastered these skills, he was smuggled into the Witch Hunter's realm where he was to make his way to Educator, now known as Shame, and contact the underground cell of masters that was supposed to be there.

Raised on old Arth by monks who were masters of the old realm, hiding themselves and their charges from the witch hunters, Torl spent his life dreaming of journeying to the fabled planet Aleron. There it was said people lived with the freedom to be who they were and use their talents freely without fear of the witch hunters. After years of working as an expert computer specialist, he has finally saved enough money to begin his journey. He stops on a small planet called Earth to rest for a few lunars before resuming his journey. When a young witch is captured by the witch hunters, he finds he cannot sit idly by and let her be tortured and killed. Instead he rescues her, and begins a whirlwind race to stay ahead of the witch hunters as they flee across the known universe in search of a path to Aleron

Life as the daughter of the high councilor and the now famous first lady Mir Master Lia, was filled with duties and responsibilities. The constant stream of dull meetings and political functions left Seala yearning for something new. As the daughter of the highest ranking master in the realm, she first needed to become a master in her own right. Of course the right to test for the mastery had been withheld from her long beyond the time that any other initiate would have been granted a test. But at last her teacher agreed to allow her to test for the mastery, and expectations were high. Seala ignored the expectations though as she prepared diligently for the test so long denied her. As a reward for her hard work and dedication to the mastery, combined with her birthlunar celebration, her parents agree to send her on the Sociology and Political Sciences trip she had helped to organize. She and her classmates would travel to the world known as Whisper. This was one of the planets where notech infused the atmosphere and technology disintegrated rapidly. And thus she embarked on a trip that would change her forever...