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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 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 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.
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
This book is a must for anyone who needs to identify organic molecules by mass spectrometry but does not need to know the detailed workings of a mass spectrometer.
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.
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.
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.
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.
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...
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